Pears R Us has a deferred tax liability of $ 120,000 at the beginning and $ 105,000 at the end of the year . During the year , the company had a reversed taxable temporary difference of $ , and the tax rate was 35 % . 100, 000; Tax - BS Required : Determine the ending Deferred Income ( Balance Sheet ) account balance at the end of the year . Show a receivable as positive ( i.e. 1,000 ) and show a payable as negative ( -1,000 ) . Please do not round intermediary calculations . Round your final answer to the nearest dollar . Do not use dollar signs in your final answer