Park plc is finalizing its statement of financial position as at 31 July 20X2 In its initial trial balance at that date Park plc has a figure for tax payable as at 1 August 20X1 of SE7 069. The total tax charge in the statement of profit or loss for the year ended 31 July 202 is $78,465 and tax paid in this year was $85,661. 2. What amount for tax payable will appear in Park ple's statement of financial position as at 31 July 20X27

A 79,873 B 94,265 C 77,057 D.78,465