At the end of $208,$ Bent Angel Ltd$.\text{'}$s statement of financial position showed equipment at total cost of $$3,600,000.$ The equipment

was being amortized at $10\%$ per year, straight$-$line, and was $40\%$ depreciated at the end of $208.$ The income tax files showed UCC for

the equipment of $$710,000.$ The statement of financial position also showed an asset of $$360,000$ for unamortized development costs.

The development costs had been incurred in previous years and all costs had been deducted for income tax purposes in those prior

years.

In $209,$ the company acquired an additional $$460,000$ in equipment while scrapping equipment that originally cost $$205,000.$ CCA

claimed for $209$ was $$131,000.$ The company amortized $$60,000$ of the development cost asset.

The company pays income tax at a rate of $40\%.$

Assume $1$st$-$year convention, based on $40\%$ depreciation.

Required:

What are the accounting basis and the tax basis of the equipment and of the development cost asset at the end of each of $208$ and

$20$X$9?($Enter answers in thousands. Round answers to one decimal places. Leave no cells blank $-$ be certain to enter $"0"$ wherever

required.$)$

What is the cumulative temporary difference for each item, and the balance of the deferred income tax account at the end of each

year? $($Enter answers in thousands. Amounts to be deducted should be indicated with a minus sign. Round temporary difference

answers to one decimal places and Deferred income tax amount to two decimal place.$)$