Profits for 4 years include 13860000, 15840000, 15840000, 17820000 respectively. Fixed assets: sh. 19800000 purchased at the start of year 1 are written off at the rate of 25% per annum on straight-line basis. Taxation: Corporate tax rate of 32.5% while wear and tear allowance on fixed assets is 50% in year 1 and 25% in each of the next two years (on a straight line basis) Disallowable expenses amount to sh. 990000 in each of the four years. Using the full provision method determine the adjusted statement of financial position for each of the four years showing the profit before tax, the taxation charge (including deferred tax) and profit after tax.