TASK 6 West Point Pty Ltd, an investment company, paid the following dividends to shareholders: Paid fully franked on 15 September 2021 $28,000 Paid fully franked on 15 March 2022 $42,000 Received Dividend from Canadian company 31/12/2021 $14,000 (Tax withheld $6,000) Paid unfranked dividend on 15 September 2022 (declared on 20 June 2022) $21,000 Franking account balance at 30 June 2021 was $8,500 credit REQUIRED: Using the template provided: 1. Prepare a franking account 2. How much (if any) franking deficit tax will be payable by Browns? 3. How much of the franking deficit tax can be used to offset future tax liabilities (show calculation)?