Determine the balance of taxes payable and deferred tax asset amounts for each three years given the following information.

	20X1	20X2	20X3
Sales	900,000	1,008,000	1,129,000
Expenses	747,000	836,600	937,100
Bad debt expense	22,500	25,200	28,225
Pre-tax income	130,500	146,200	163,675
Tax expense	39,150	43,860	49,103
Net income	91,350	102,340	114,572

Tax rate each year	30%	30%	30%
Accounts written-off during the year	15,980	16,380	22,860
Collections of previously written off accounts	1,900	1,300	2,700
Estimated tax payment	24,300	27,200	30,400

What is the deferred tax asset balance as of December 31, 20X1?

The correct answer is 2526. I just need to know how to get that answer please.

I also would like to know how to get the deferred tax asset balance as of December 31, 20X2 for which the answer is 5562. please help I have a test that I am studying for and I am so lost.