Youngman Corporation has temporary differences at December 31, 2022, that result in the following deferred taxes. All of these items are associated with the same taxing authority.

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 Youngman’s December 31, 2022, statement of financial position.