For December 31 of each year, determine (a) the cumulative temporary book-tax difference for the depreciable asset and (b) the balance to be reported in the deferred tax liability account. Each cell requires a formula, even if the result is $0. Cumulative Temporary Difference Deferred Tax Liability \begin{tabular}{|r|r|r|rr|} \hline Jan. 1, 2023 & Dec. 31,2023 & Dec. 31,2024 & Dec. 31,2025 & Dec. 31,2026 \\ \hline$0 & & & & \\ \hline 0 & & & & \end{tabular}