Youngman Corporation has temporary differences at December 31, 2010, that result in the following deferred taxes.

Deferred tax liability—current...........................$38,000

Deferred tax asset—current............................$(62,000)

Deferred tax liability—noncurrent....................$96,000

Deferred tax asset—noncurrent.....................$(27,000)

Indicate how these balances would be presented in Youngman’s December 31, 2010, balance sheet.