Just wanting to know if my calculations are correct for this question

Background information The profit before tax, reported in the statement of comprehensive incme of Luckmore Led for the year ended 30 June 2020 amounted to: 8,490,000 Service revenue 265,000 Prize money 477,000 Doubtful debts expense 53,000 Depreciation (Vehicle) 517,350 Depreciation (Buildings) 84,000 Maintenance expense 238,000 Warranties expense 159,000 Insurance expense 79,000 Government issued fine 132,600The draft statements of financial position of the company at 30 June 2020 and 2019 showed the following assets and liabilities; 2020 ($) 2019 ($) Assets Cash 557,000 000 019 Inventory 1,193,000 1,087,000 Accounts receivable 3,449,000 3,289,000 Allowance for doubtful debts (275,000) (254,000) Prepaid insurance 148,000 137,000 Vehicle 3,449,000 3,449,000 Accumulated depreciation - Vehicle (2,069,400) (1,552,050) Buildings 2,122,000 2,122,000 Accumulated depreciation - Buildings (849,000) (764,000) Land 1,326,000 1,326,000 Patents 530,000 530,000 Deferred tax asset ? 78,495 Liabilities Accounts payable 2,016,000 1,804,000 Provision for maintenance 424,000 318,000 Provision for warranties 291,000 212,000 Service revenue received in advance 185,000 132,000 Deferred tax liability ?Additional Information: Service revenue is tax assessable when it is received in cash Prize money is not tax assessable Doubtful debts are tax deductible when the company actually incurs bad debts/write off For accounting purpose, the vehicle is depreciated using the annual straight line method at a rate of: 15% For tax purpose, however, the vehicle is depreciated using the annual straight line method at a rate of: 20% Depreciation of buildings is not allowed as tax deductions and patents are not tax assesable Warranties are tax deductible when they are paid in cash to affected customers insurance expense and maintenance expense are tax deductible when paid in cash Government issued fine is not allowed as tax deduction Assume a tax rate for the financial years ending 30 June 2019 and 2020 to be: 30% Required: Calculate the taxable income/tax loss and the current tax liability (if any) for the financial year ended 30 June 2020. Prepare a journal entry to recognise the current tax liability/tax loss.Calculate deferred tax asset and deferred tax liability balances as at 30th June 2020. Prepare the deferred tax journal entries for the year ended 30th June 2020. CA TB TTD DTD Assets 5 5 Cash 657,000 557,000 Inventory 1,193,000 1,193,000 0 Accounts recievable 3,174,000 3,449,000 0 275,000 Prepaid insurance 148,000 148,000 Vehicle 1,429,600 2,069,400 639,800 Buildings 1,273,000 1,273,000 Land 1,326,000 1,326,000 Patents 530,000 530,000 Liabilities Accounts payable 2,016,000 2,016,000 Provision for maintenance 424,000 424,000 Provision for warranties 291,000 291,000 Service revenue received in advance 185,000 185,000 Total temporary differences 2,590,800 1,175,000 Less excluded differences Buildings (1,273,000) Patents (530,000) Net total differences 787,800 1,175,000 DTA 352,500 DTL 236,340 Opening Balance 78,495 Adjustment for the year 236,340 274,005 Journal entry: Dr Cr Deferred Tax Asset 274,005 Deferred Tax Liability 236,340 Income tax expense 37,665