Marigold 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 $34,500 Deferred tax asset, current $49,600 Deferred tax liability, non-current $92,200 Deferred tax asset, non-current $26,600 Indicate how these balances will be presented in Marigold's December 31, 2020 SFP, assuming that Marigold reports under the ASPE future income taxes method. Marigold Corporation (Partial) Statement of Financial Position +A Indicate how these balances will be presented in Marigold's December 31, 2020 SFP, assuming that Marigold follows IFRS for reporting purposes. MarigoldCorporation (Partial) Statement of Financial Position LA $