Listed below are items that are treated differently for accounting purposes than they are for tax purposes. Indicate whether the items are permanent differences or temporary differences. For temporary differences, indicate whether they will create deferred tax assets or deferred tax liabilities.

Warranty costs accrued for financial reporting.
Fine for violation of law.
Proceeds form life insurance carried by the company on key officer.
Straight-line depreciation for financial reporting and accelerated depreciation method for tax purposes.
Newspaper subscriptions received in advance.
Advance rent receipt.
Interests received on municipal bonds obligations.
Installment sales.