Reporting Tax Amounts on the Balance Sheet

The following items create deferred tax assets and deferred tax liabilities for a company at December $31.$

Prepaid operating expenses of $$30,000$ are tax deductible when paid.

Excess tax depreciation $($MACRS$)$ over GAAP depreciation $($straight$-$line$)$ is $$26,400.$

Warranty liability of $$9,600$ is tax deductible when incurred.

Installment sales of $$96,000$ are recorded on an accrual basis for book purposes and taxed when collected.

Taxable income is $$384,000$ and the tax rate is $25\%.$

Show how all tax$-$related items would be reported on the December $31$ balance sheet.

Note: Do not use negative signs with any of your answers.