Youngman Ltd. has temporary differences at December 31, 2019, that result in the following deferred taxes. Deferred

Question:

Youngman Ltd. has temporary differences at December 31, 2019, that result in the following deferred taxes.
Deferred tax asset................................HK$24,000
Deferred tax liability............................HK$69,000
Indicate how these balances would be presented in Youngman's December 31, 2019, statement of financial position.