For the year ended December 31, 2023, Sheridan Ltd. reported income before income taxes of $84,000. In 2023 , Sheridan Ltd. paid $72,000 for rent; of this amount, $24,000 was expensed in 2023 . The remaining $48,000 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 20242025 period. The full $72,000 was deductible for tax purposes in 2023. The company paid \$71,000 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Sheridan Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $43,000, of which $36,000 was actual repairs for 2023 and the remaining $7,000 was estimated repairs to be completed in 2024 . Meal and entertainment expenses totalled $16,000 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $210,000. Capital Cost Allowance (CCA) claimed for the year was $235,000. Sheridan was subject to a 20% income tax rate for 2023 . Sheridan follows IFRS. Calculate the amount of any permanent differences for 2023. Permanent differences $ List of Accounts (b) Calculate the amount of any temporary differences for 2023. Temporary differences $