Martinez Corporation has temporary differences at December 31, 2020, that result in the following deferred taxes.

Deferred tax liability related to depreciation difference		$40,800
Deferred tax asset related to warranty liability		62,600
Deferred tax liability related to revenue recognition		102,500
Deferred tax asset related to litigation accruals		29,500

Indicate how these balances would be presented in Martinezs December 31, 2020, balance sheet.

Martinez Corporation Balance Sheet (Partial) For the Year Ended December 31,2020
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