$20222021$

Current Assets

Prepaid expenses $10,00018,000$

Noncurrent Assets

Deferred tax asset $-$ noncurrent $?10,000$

Property, plant and equipment $60,00060,000$

Accumulated depreciation $(36,000)(24,000)$

Net PPE $24,00036,000$

Current Liabilities

Unearned revenue $14,00020,000$

Warranties $18,0005,000$

Noncurrent Liabilities

Deferred tax liability $?14,520$

determine the amount of deferred tax asset curreent and noncurrent and deferred tax liability current and non current as of the end of $2022.$ Show the change in the deferred tax assets and liabilities indicating whether the increased or decreased