The company TX began operations on January 1, 2020. In 2021 the company reported in the statement of income and expenses an income before contributions of $ 180,000. This amount includes $ 600 of fines imposed by DACO. It also includes $ 10,000 tax-exempt income from the death of one of the company's executives. Some of the transactions that occurred in 2020 and 2021 originated differences between the book income and the taxable income of the company. For purposes of the statement of income and expenses, the company estimates the guarantee expense in the same period in which the sales that are covered by the guarantee occur. Also, following accepted accounting standards, the business accumulates unearned income and defer prepaid expenses. For tax purposes, the company deducts the guarantee expense and prepaid expenses in the period in which the disbursement is made. It also recognizes as taxable income any amount collected in advance. Some credit sales are accounted for under the installment sales method for tax purposes. These sales are reported as taxable income in the period in which they are collected. Below is a summary of the accounts of the Statement of Financial Position related to the differences already described (all these accounts were classified as current):

Traduction:

Estado de Situacin Financiera Prepaid Expenses Installment Accounts Receivables Unearned Revenue Warranty Liability 31/12/20 $8,800 4,400 8,250 7,700 31/12/21 $5,200 6,200 17,250 1,700 Cambio para el 2021 ($3,600) 1,800 9,000 (6,000) Otra informacin pertinente del Estado de Situacin Financiera y las notas: Al 31/12/20 Al 31/12/21 Cambio para el 2021 Gross Deferred Tax Asset $6,699 ? ? Allowance to Reduce DTA 0 0 0 Gross Deferred Tax Liability $12,474 ? ? Estado de Situacin Financiera Prepaid Expenses Installment Accounts Receivables Unearned Revenue Warranty Liability 31/12/20 $8,800 4,400 8,250 7,700 31/12/21 $5,200 6,200 17,250 1,700 Cambio para el 2021 ($3,600) 1,800 9,000 (6,000) Otra informacin pertinente del Estado de Situacin Financiera y las notas: Al 31/12/20 Al 31/12/21 Cambio para el 2021 Gross Deferred Tax Asset $6,699 ? ? Allowance to Reduce DTA 0 0 0 Gross Deferred Tax Liability $12,474