Calculating Deferred Income Taxes The Sample Corporation prepared the following income statements and income tax returns for Year 1 through Year 4.

Income Statement	Year 1	Year 2	Year 3	Year 4
Sales	$1,000	$1,000	$1,000	$1,000
Operating expenses	650	650	650	650
Pretax net income	$350	$350	$350	$350
Provisions for income taxes	175	175	105	105
Net income	$175	$175	$245	$245

Income Tax Return	Year 1	Year 2	Year 3	Year 4
Sales	$1,000	$1,000	$1,000	$1,000
Operating expenses	900	900	400	400
Taxable income	$100	$100	$600	$600
Income tax payable	40	40	240	240
After-tax net income	$60	$60	$360	$360

Calculate the balance in the company's deferred income tax liability account at the end of each year.

Year 1

Year 2

Year 3

Year 4