The following are two independent situations related to future taxable and deductible amounts that resulted from temporary differences at December 31, 2020. In both situations, the future taxable amounts relate to property, plant, and equipment depreciation, and the future deductible amounts relate to settlements of litigation that were previously accrued in the accounts. 1. Whispering Winds Corp. has developed the following schedule of future taxable and deductible amounts:

		2021		2022		2023		2024			2025
Deductible amounts		$400		$400		$400		$600			$400
Taxable amounts		0		0		0		(3,600	)		0

Whispering Winds reported a net deferred tax liability of $1,040 at January 1, 2020. 2. Ayayai Corp. has the following schedule of future taxable and deductible amounts:

		2021		2022		2023			2024
Taxable amounts		$800		$800		$800			$800
Deductible amounts		0		0		(6,400	)		0

Ayayai Corp. reported a net deferred tax asset of $1,480 at January 1, 2020. Both Whispering Winds Corp. and Ayayai Corp. have taxable income of $7,600 in 2020 and expect to have taxable income in all future years. The tax rates enacted as of the beginning of 2020 are 25% for 2020 to 2023, and 30% for 2024 and subsequent years. All of the underlying temporary differences relate to non-current assets and liabilities. Both Ayayai and Whispering Winds report under IFRS.

(a) Determine the deferred tax assets or liabilities that will be reported on each company's December 31, 2020 SFP. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Whispering Winds Corp. Ayayai Corp. Deferred tax asset / liability) SHOW LIST OF ACCOUNTS Debit Credit