Prance, Inc., earns pretax book net income of $1,360,500 in 2018. Prance acquires a depreciable asset that year, and first-year tax depreciation exceeds book depreciation by $136,050. Prance reported no other temporary or permanent book-tax differences. The relevant U. S. Federal corporate income tax rate is 21%, and Prance earns an after-tax rate of return on capital of 8%. Enter below the 2018 end-of-year balance in Prance's deferred tax asset and deferred tax liability balance sheet accounts. If an amount is zero, enter "0". If required, round your answer to nearest whole value. a. Deferred tax asset account balance $ b. Deferred tax liability account balance