Youngman Corporation has temporary differences at December 31, 2017, that result in the following deferred taxes.

Deferred tax liability related to depreciation difference		$38,000
Deferred tax asset related to warranty liability		62,000
Deferred tax liability related to revenue recognition		96,000
Deferred tax asset related to litigation accruals		27,000

Indicate how these balances would be presented in Youngmans December 31, 2017, balance sheet.