Youngman Corporation has temporary differences at December 31, 2012, that result in the following deferred taxes.

Deferred tax liability—current                  $38,000
Deferred tax asset—current                     $(62,000)
Deferred tax liability—noncurrent             $96,000
Deferred tax asset—noncurrent               $(27,000)

Indicate how these balances would be presented in Youngman’s December 31, 2012, balance sheet.