Question 2[25 Marks] a) MERS 112 also deals with the presentation of income taxes in the financial statements. How are deferred tax liabilities reported in a statement of Financial Position? [5 Marks) b) Information about taxes is relevant to users of financial statements as taxes indicate not only the expenses, but also the cash outflow of the companies. To assist users of financial statements in understanding the tax obligations of a company, suggest two disclosure notes pertaining to deferred tax account in the statement of Financial Position. [2 marks] c) The following information relates to Dewberry Bhd: a. EBITDA for the year ended 31 December 2018 is RM300,000 b. No interest payable in 2018 c. No amortization d. There is an equipment costing RM100,000 at 1 january 2018. The depreciation rate applied is 10% based on a straight-line method. The equipment has no scrap value. e. Capital allowance is 25% on reducing balance basis W