The accounting profit before tax for the year ended December 31, 2021, for JENDEUKIE Co. amounted to P175, 900 and included: Interest income Long-service leave expense Doubtful debts expense Depreciation - plant (15% p.a) Rent expense Entertainment expense (non-deductible) 11,000 7,000 4,200 33,000 22,800 3,900 The draft statement of financial position at December 31, 2021 contained the following assets and liabilities: 2021 2020 Cash 9,000 7,500 Accounts receivable 83,000 76,800 Allowance for doubtful debts (5,000) (3,200) Inventory 67,100 58,300 Interest receivable 1,000 Prepaid rent 2,800 2,400 Plant 220,000 220,000 Accumulated depreciation plant (99,000) (66,000) Deferred tax asset 30, 360 ? Accounts payable Provision for long-service leave Deferred tax liability 2021 71,200 64,000 ? 2020 73,600 61,000 720 Additional information: The tax depreciation rate for plant is 10% p.a., straight line. The tax rate is 30% The company has P15,000 in tax losses carried forward from previous year. Based on the given information, compute for the following: 9. Current tax liability 10. Deferred tax liability 11. Deferred tax asset 12. Deferred tax expense