Based on the below what are the journal entries

Description	Amount
Book basis of accumulated depreciation (450,000 + 46,000)	-$496,000
Tax basis of accumulated depreciation (380,000 + 38,000)	-$418,000
Temporary difference (496,000-418,000)	-$78,000
Tax rate @21%	-$16,380
Gross deferred tax liability	-$16,380
Book basis of accrued litigation	$0
Tax basis of accrued litigation	-$50,000
Temporary difference	$50,000
tax rate @21%	$10,500
Gross deferred tax asset	$10,500
Net deferred tax liability	-$5,880