Mini, Inc., earns pretax book net income of $1,006,000 in 2018. Mini deducted $234,800 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. Mini reports $1,056,300 of pretax book net income in 2019. Mini did not deduct any bad debt expense for book purposes in 2019 but did deduct $176,100 in bad debt expense for tax purposes. Mini reports no other temporary or permanent differences. The applicable U.S. tax rate is 21%, and Mini earns an after-tax rate of return on capital of 8%.

Enter below the 2019 end-of-year balance in Mini's deferred tax asset and deferred tax liability balance sheet accounts.

If an amount is zero, enter "0". If required, round your answers to the nearest dollar.

	2019
a. Deferred tax asset account balance	$
b. Deferred tax liability account balance	$

c. In time value of money terms, what has been the cost to Mini of the deferred tax deduction for bad debts? The present value factor at 8% is 0.9259. $