Pearl Corporation has temporary differences at December 31, 2017, that result in the following deferred taxes.

Deferred tax liability related to depreciation difference		$39,600
Deferred tax asset related to warranty liability		59,100
Deferred tax liability related to revenue recognition		88,800
Deferred tax asset related to litigation accruals		28,400

Indicate how these balances would be presented in Pearls December 31, 2017, balance sheet.

Pearl Corporation Balance Sheet (Partial) For the Year Ended December 31, 2017