Balance Sheet Presentation The Thiel Company reports the following deferred tax items at the end of 2007:

Deferred Tax Item #

Account Balance

Related Asset or Liability

1

$ 7,200 credit

Current asset

2

6,700 debit

Current liability

3

15,500 credit

Noncurrent asset

4

10,600 debit

Noncurrent liability

Required

Show how the preceding deferred tax items are reported on the Thiel Company’s December 31, 2007 balance sheet.