Complete the following statements by filling in the blanks.

(a) In a period in which a taxable temporary difference reverses, the reversal will cause taxable income to be (great than) pretax financial income.

(b) If a $82,760 balance in Deferred Tax Asset was computed by use of a 40% rate, the underlying cumulative temporary difference amounts to $ ( )

(c) Deferred taxes (are not ) recorded to account for permanent differences.

(d) If a taxable temporary difference originates in 2014, it will cause taxable income for 2014 to be (less than) pretax financial income for 2014.

(e)If total tax expense is $55,990 and deferred tax expense is $69,430, then the current portion of the expense computation is referred to as current tax (benefit) of $ ( )

(e) If a corporations tax return shows taxable income of $118,950 for Year 2 and a tax rate of 40%, how much will appear on the December 31, Year 2, balance sheet for Income taxes payable if the company has made estimated tax payments of $37,850 for Year 2? $ ( )

.

(f) An increase in the Deferred Tax Liability account on the balance sheet is recorded by a

(debt ) to the Income Tax Expense account.

(g) An income statement that reports current tax expense of $91,290 and deferred tax benefit of $26,720 will report total income tax expense of $ ( )

.

(i) A valuation account is needed whenever it is judged to be (more likely than not)

that a portion of a deferred tax asset (will not be) realized.

(j) If the tax return shows total taxes due for the period of $82,730 but the income statement shows total income tax expense of $62,960, the difference of $26,440 is referred to as deferred tax (benefit)