Port Deposit, Inc. reports the following deferred tax items at the end of 2016: Deferred Tax Account Account Balance Related Balance Sheet Account Accrual-based $36,000 (cr.) Accounts receivable revenues Depreciation 15,000 (cr.) Property, plant, and equipment Assurance-type 10,000 (dr.) Warranty liability warranty costs Rent revenue (long-term) 16,000 (dr.) Unearned rent Required: Show how the deferred tax items will be reported on the December 31, 2016 balance sheet.