Youngman Corporation has temporary differences at December 31, 2020, 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 Youngman’s December 31, 2020, balance sheet.