Sweet Company has the following two temporary differences between its income tax expense and income taxes payable. Pretax financial income Excess depreciation expense on tax return Excess warranty expense in financial income Taxable income 2020 $849,000 (30,800) 21,000 $839,200 2021 $883,000 (38,900) 9,600 $853,700 2022 $961,000 (10,300) 8,000 $958,700 The income tax rate for all years is 20%. Indicate how deferred taxes will be reported on the 2022 balance sheet. Sweet's product warranty is for 12 months. Sweet Company Balance Sheet (Partial) December 31, 2022