Concord Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2020, that result in the following SFP future income tax accounts: Deferred tax liability, current $33,600 Deferred tax asset, current $49,000 Deferred tax liability, non-current $90,100 Deferred tax asset, non-current $26,600 Indicate how these balances will be presented in Concord's December 31, 2020 SFP, assuming that Concord reports under the ASPE future income taxes method. Concord Corporation (Partial) Statement of Financial Position GA $ $ Indicate how these balances will be presented in Concord's December 31, 2020 SFP, assuming that Concord follows IFRS for reporting purposes. ConcordCorporation (Partial) Statement of Financial Position $