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Problem 1: Hopeful Company is preparing its 2020 year end income tax returns and the following differences were noted between financial reporting and tax reporting; Financial Tax Warranty Expense Php 360,000 Php 200,000 Revenue from installment sales 1,800,000 1,200,000 Premiums on officers' life insurance 120,000 None Hopeful Company reported a pretax income of Php 4,500,000 in its financial reporting. Income tax rate is 32% for all years. 1. How much is the current portion of Hopeful's income tax expense? Problem 2: Wall Company leased office premises to Fox, Inc. for a 4 year term beginning Janauary 2, 2020. Under the terms of the operating lease, rent for the first year is Php 216,000 and rent for years 2 through 4 is Php 337.500 per annum. However, as an inducement to enter the lease, Fox was allowed to use the leased asset rent-free for the first three months. 2. In its December 31, 2020 balance sheet of Wall Company, What amount should be reported as deferred tax liability? Problem 3: Geology Company adopted a defined benefit pension plan on January 1, 2020. Geology amortizes the prior service cost over 16 years and funds prior service cost by making equal payments to the fund trustee at the end of each year of the first ten years. The service (normal) cost is fully funded at the end of each year. The following data are available for 2020: Service (Normal) Cost for 2020 Php 220,000 Prior Service Cost Amortized 83,400 Funded 114,400 3. Geology's prepaid pension cost at December 31, 2020 is