A company's financial statements showed profit before tax of $2,000 in each of 2018, 2019 and 2020. This profit was stated after charging depreciation of $400 per annum. This was due to the purchase of an equipment costing $1,200 in 2018 which was depreciated over its 3 year useful economic life on a straight line method. The tax depreciation allowances granted by tax authorities for the equipment were: Year 2018 5480 2019 $4201 2020 $300 Notes a. Income tax is calculated as 30% of taxable profit b. Apart from the above depreciation and tax allowance, there are no other differences between the accounting and taxable profits. Required To account for the deferred tax calculation, prepare the statement of profit or loss and statement of financial position extracts for each of year of 2018, 2019 and 2020