Mini, Inc., earns pretax book net income of $750,000 in 2018. Mini deducted $20,000 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. Mini records $800,000 of pretax book net income in 2019. Mini did not deduct any bad debt expense for book purposes in 2019 but did deduct $15,000 in bad debt expense for tax purposes. Mini records no other temporary or permanent differences. Assuming that the pertinent U.S. tax rate is 21%. a. 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.

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

b. The cost to Mini of the deferral of the bad debt deduction, considering the time value of money. Mini earns an after-tax rate of return on capital of 8%. $