Complete Schedule M-1 for each of the following cases:

1. Corporate financial statement: net income of $56,500 including tax expense of $16,800, charitable contributions of $3,000, and depreciation expense of $39,700. Depreciation expense for tax purposes is $48,880.
2. Corporate financial statement: net income of $146,200 including tax expense of $70,700, charitable contributions of $28,000, depreciation expense of $107,500, and meals expenses of $32,800. Depreciation expense for tax purposes is $150,400.
3. Corporate financial statement: net income of $234,100 including tax expense of $114,240, charitable contributions of $16,000, municipal bond interest of $21,340, meals expenses of $46,400, capital gains of $6,900, and depreciation expense of $148,300. Depreciation expense for tax purposes is $135,500, and the corporation has a $7,630 charitable contribution carryforward for the current year.