Relix, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year before recording any net deferred tax asset or net deferred tax liability.

Tax Debit/(Credit) Book Debit/(Credit) Assets Cash $500 $500 Accounts receivable 8,000 8,000 Buildings 750,000 750,000 Accumulated depreciation (450,000) (380,000) Furniture and fixtures 70,000 70,000 Accumulated depreciation (46,000) (38,000) Total assets $332,500 $410,500 Liabilities Accrued litigation expense $0 ($50,000) Note payable (78,000) (78,000) Total liabilities ($78,000) ($128,000) Stockholders' Equity Paid-in capital ($10,000) ($10,000) Retained earnings (244,500) (272,500) Total liabilities and stockholders' equity ($332,500) ($410,500)

The book-tax basis differences for the deferred asset and liabilities are listed below.

Beginning of Year Current-Year Difference End of Year Gross deferred tax asset $7,140 $3,360 $10,500 Gross deferred tax liability ($12,852) ($3,528) ($16,380)

Determine Relix's change in net deferred tax asset or net deferred tax liability for the current year, and provide the journal entry to record this amount. Assume a 21% Federal corporate tax rate and no valuation allowance.

Relix has an overall $................................................... change in net deferred tax liability for the current year.?

what is the journal entry to record the deferred tax liability ?