$($b$)$ A company's trial balance shows a debit balance of GHS$2\mathrm{.}1$ million brought forward on current tax and a credit balance of GHS$5\mathrm{.}4$ million on deferred tax. The tax charge for the current year is estimated at GHS$16\mathrm{.}2$ million and the carrying amounts of net assets are GHS$13$ million in