For the year ended December 31,2023 , Sheridan Ltd. reported income before income taxes of $182,000. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Sheridan Ltd. paid $119,400 for advertising; of this amount, $39,800 was expensed in 2023. The remaining $79,600 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $1$9,400 was deductible for tax purposes in 2023. The company paid $28,600 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 $27,000, of which $21,100 was actual repairs for 2023 and the remaining $5,900 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $40,600 in 2023 , only half of which were deductible for income tax purposes. pepreciation expense for 2023 was $104,400. Capital Cost Allowance (CCA) claimed for the year was -35,900. Depreciation and CCA relate to an asset that was purchased on January 1,2023 for $522,000. Depreciation expense for 2023 was $104,400. Capital Cost Allowance (CCA) claimed for the year was $135,900. Depreciation and CCA relate to an asset that was purchased on January 1,2023 for $522,000. Sheridan was subject to a 25% income tax rate for 2023 . Sheridan follows IFRS. (a) Calculate the amount of any permanent differences for 2023. Calculate the amount of any temporary differences for 2023. Temporary differences Calculate taxable income and the amount of current income taxes expense for 2023. Taxable income Income taxes payable