Cullumber Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2023, that result in the following SFP future tax accounts: Future tax liability, current $33,000 Future tax asset, current 51,000 Future tax liability, non-current 91,300 Future tax asset, non-current 26.900 (a) Your answer is partially correct. Indicate how these balances will be presented in Cullumber's December 31, 2023 SFP assuming that Cullumber reports under the ASPE future income taxes method. CULLUMBER CORPORATION (Partial) Statement of Financial Position December 31, 2023