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Ms. Cook is a sole practitioner in public accounting practice. The fiscal year-end of her practice is December 31. Her only source of income is

Ms. Cook is a sole practitioner in public accounting practice. The fiscal year-end of her practice is December 31. Her only source of income is from the practice, which is expected to generate net income of $80,000 in fiscal 2019. She expects to pay $21,000 in tax in respect of 2019. She paid $33,200 in tax in respect of 2018 and $15,900 in tax in respect of 2017. Provide Ms. Cook with a schedule indicating the date and the calculation of the minimum amount of each instalment that she is required to pay in respect of 2019

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