BE13-11 Clausius Ltd. made four quarterly payments of $3,200 each to the CRA during 2017 as instalment pay- ments on its estimated 2017 corporate tax liability. At year end, Clausius's controller completed the company's 2017 tax return, which showed income tax of $20,000 on its 2017 income. (a) Prepare the summary entry for the quarterly tax instalments and the year-end adjusting entry to recognize the 2017 income tax. (b) Identify any year-end statement of BE13-11 Clausius Ltd. made four quarterly payments of $3,200 each to the CRA during 2017 as instalment pay- ments on its estimated 2017 corporate tax liability. At year end, Clausius's controller completed the company's 2017 tax return, which showed income tax of $20,000 on its 2017 income. (a) Prepare the summary entry for the quarterly tax instalments and the year-end adjusting entry to recognize the 2017 income tax. (b) Identify any year-end statement of