need answer to temporary difference 2023

For the year ended December 31,2023 , Sheffield Ltd. reported income before income taxes of $197,200. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Sheffield Ltd. paid $108,300 for advertising; of this amount, $36,100 was expensed in 2023 . The remaining $72,200 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $108,300 was deductible for tax purposes in 2023. The company paid $29,800 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Sheffield Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $25,700, of which $20,700 was actual repairs for 2023 and the remaining $5,000 was estimated repairs to be completed in 2024 . Meal and entertainment expenses totalled $40,800 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $100,400. Capital Cost Allowance (CCA) claimed for the year was $131,300. Depreciation and CCA relate to an asset that was purchased on January 1,2023 for $502,000. Sheffield was subject to a 25% income tax rate for 2023 . Sheffield follows IFRS. Calculate the amount of any temporary differences for 2023. For the year ended December 31,2023 , Sheffield Ltd. reported income before income taxes of $197,200. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Sheffield Ltd. paid $108,300 for advertising; of this amount, $36,100 was expensed in 2023 . The remaining $72,200 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $108,300 was deductible for tax purposes in 2023. The company paid $29,800 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Sheffield Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $25,700, of which $20,700 was actual repairs for 2023 and the remaining $5,000 was estimated repairs to be completed in 2024 . Meal and entertainment expenses totalled $40,800 in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $100,400. Capital Cost Allowance (CCA) claimed for the year was $131,300. Depreciation and CCA relate to an asset that was purchased on January 1,2023 for $502,000. Sheffield was subject to a 25% income tax rate for 2023 . Sheffield follows IFRS. Calculate the amount of any temporary differences for 2023