Windsor Company has the following two temporary differences between its income tax expense and income taxes payable.

		2020			2021			2022
Pretax financial income		$854,000			$949,000			$962,000
Excess depreciation expense on tax return		(29,800	)		(41,800	)		(9,900	)
Excess warranty expense in financial income		19,800			10,500			8,100
Taxable income		$844,000			$917,700			$960,200

The income tax rate for all years is 20%.

Indicate how deferred taxes will be reported on the 2022 balance sheet. Windsors product warranty is for 12 months.