James Company reports the following information related to their deferred tax items at the end of 2017: Deferred Tax Item Related Asset or Account Balance Liability. Assurance- type warrant $18,900 debit Warrant liability costs Accrual-based revenues 10,200 credit Accounts receivable Rent revenue 18,800 debit Unearned rent Depreciation 15,675 credit Property, plant, and equipment Required: Show how the information would be reported on James's December 31, 2017, balance sheet.