Sheridan Corporation purchased equipment very late in 2023. Based on generous capital cost allowance rates provided in the Income Tax Act, Sheridan claimed CCA on its 2023 tax return but did not record any depreciation because the equipment was being tested. This temporary difference will reverse and cause taxable amounts of $27,900 in 2024, $39,500 in 2025, and $46,600 in 2026. Sheridan's accounting income for 2023 is $248,000 and $210,000 in each of 2024 and 2025 , and the tax rate for 2023,2024 and 2025 is 30%. There are no deferred tax accounts at the beginning of 2023. Sheridan Corporation was informed on December 31,2024 that the enacted rate for 2025 and subsequent years is 25%. (a) Calculate the deferred tax balances at December 31, 2024 and 2025