Could you please show the calculations?

At the beginning of 2016, Norris Company had a deferred tax liability of $6,600, because of the use of MACRS depreciation for income tax purposes and units-of-production depreciation for financial reporting. The income tax rate is 30% for 2015 and 2016, but in 2015 Congress enacted a 39% tax rate for 2017 and future years.

Norris's accounting records show the following pretax items of financial income for 2016: income from continuing operations, $120,000 (revenues of $353,200 and expenses of $233,200); gain on disposal of Division F, $21,100; loss from operations of discontinued Division F, $10,800; and prior period adjustment, $16,900, due to an error that understated revenue in 2015. All of these items are taxable; however, financial depreciation for 2016 on assets related to continuing operations exceeds tax depreciation by $4,400. Norris had a retained earnings balance of $159,100 on January 1, 2016, and declared and paid cash dividends of $32,400 during 2016.