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III Ofher pertinent baiances and informabon 19 a. Warranty liability (provisioni) at January 1,2021:$2,650,000 20. b. Prepaid tent at January 1, 2021: 5240.000 (36 months

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III Ofher pertinent baiances and informabon 19 a. Warranty liability (provisioni) at January 1,2021:$2,650,000 20. b. Prepaid tent at January 1, 2021: 5240.000 (36 months remain prepeid). This rent was deducted for tax purposes when paid 21. Deferted Tax Asset at January 1,2021 from 2020 loss carry forward: 51,152.000 20. This asset was caiculated based on a 2020tax boss ($3,200,000)=($1,152,00036W+). 21. W. Warranties paid (sethed) during 2021:5225,000 24 e. Capital cost alowance claimed for the year ended 2021 was $2,000.000 25. There were no significant copdal asset addibons or disposais in 2021. 2e 9. The enacted tax rate for 2021 is 32% 2) "The enactnd tax rale in 2020 was 36%. Begin with accounting income and reconcilo to taxable inceme (oss) Separate permanent and temporary differences. Question 3 Required $1 Required \&2; Piepare the required deferred tax entries for the year ereded Decermber 31. 202 1. clenty shew al of you werk and calcifations to sueport your enfries Required a3: What is the effective tax rate N? ? Effective tox rate in tot tax expense I income before tau Required M4: Present the Statument of income for the year ended December 31, 2021, beginning wilts net income hetore tax. III Ofher pertinent baiances and informabon 19 a. Warranty liability (provisioni) at January 1,2021:$2,650,000 20. b. Prepaid tent at January 1, 2021: 5240.000 (36 months remain prepeid). This rent was deducted for tax purposes when paid 21. Deferted Tax Asset at January 1,2021 from 2020 loss carry forward: 51,152.000 20. This asset was caiculated based on a 2020tax boss ($3,200,000)=($1,152,00036W+). 21. W. Warranties paid (sethed) during 2021:5225,000 24 e. Capital cost alowance claimed for the year ended 2021 was $2,000.000 25. There were no significant copdal asset addibons or disposais in 2021. 2e 9. The enacted tax rate for 2021 is 32% 2) "The enactnd tax rale in 2020 was 36%. Begin with accounting income and reconcilo to taxable inceme (oss) Separate permanent and temporary differences. Question 3 Required $1 Required \&2; Piepare the required deferred tax entries for the year ereded Decermber 31. 202 1. clenty shew al of you werk and calcifations to sueport your enfries Required a3: What is the effective tax rate N? ? Effective tox rate in tot tax expense I income before tau Required M4: Present the Statument of income for the year ended December 31, 2021, beginning wilts net income hetore tax

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