Grouper Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2020, that result in the following SFP future income tax accounts: Deferred tax liability, current $35,300 Deferred tax asset, current $50,800 Deferred tax liability, non-current $91,200 Deferred tax asset, non-current $25,000 Indicate how these balances will be presented in Grouper's December 31, 2020 SFP, assuming that Grouper reports under the ASPE future income taxes method. Grouper Corporation (Partial) Statement of Financial Position $ $ e Textbook and Media List of Accounts Indicate how these balances will be presented in Grouper's December 31, 2020 SFP, assuming that Grouper follows IFRS for reporting purposes. GrouperCorporation (Partial) Statement of Financial Position $ e Textbook and Media List of Accounts