There is a pre-tax profit of 120,000 liras (Corporation Tax) in the income statement prepared by a company according to accounting standards. The only difference between this table and the income statement prepared by the company in accordance with the tax legislation and reported to the Finance Minister is the "Severance Fee" amounting to 30,000 liras prepared according to accounting standards. This figure was not reported to the Finance Fund because it was not considered an expense during the taxation process. Take into account that the Corporate Tax rate is 22%, show the income statement by accounting standards of this company up to net profit starting from pre-tax profits. Please also explain the reflection of this difference on the balance sheet. Show your calculations.