Amenuveve Company bought a piece of equipment for GH 500 million and depreciates it on a straight-line basis over its expected useful life of five years. For tax purposes, the equipment is granted capital allowance at the rate of 25% per annum on a straight-line basis. The tax rate is 40%. The company will recover the carrying amount of the equipment by using it to manufacture goods for resale. The average profit for each of the five years was GH 300 million before deducting depreciation of the equipment. Required Calculate the deferred tac liabilities at the end of each of the five years and the Statement of Profit or Loss of the company for each of the five years, making provision for deferred tax as required by IAS 12.