The financial statements of Dakar Corp. for a four$-$year period reflected the following pre$-$tax amounts:

Statement of Profit and Loss $($summarized$)$

$20$X$420$X$520$X$620$X$7$

Revenues $ $119,000$ $ $133,000$ $ $153,000$ $ $173,000$

Expenses other than depreciation $(81,800)(93,800)(96,800)(129,800)$

Depreciation expense $($straight$-$line$)(10,450)(10,450)(10,450)(10,450)$

Pre$-$tax accounting income $ $26,750$ $ $28,750$ $ $45,750$ $ $32,750$

Statement of Financial Position $($partial$)$

$20$X$420$X$520$X$620$X$7$

Machine $($four$-$year life, no residual value$),$ at cost $ $41,800$ $ $41,800$ $ $41,800$ $ $41,800$

Less: Accumulated depreciation $(10,450)(20,450)(30,450)(41,800)$

$ $31,350$ $ $21,350$ $ $11,350$ $ $0$

Dakar has a tax rate of $40\%$ each year and claimed CCA for income tax purposes as follows: $20$X$4,$ $$17,800$; $20$X$5,$ $$13,800$; $20$X$6,$ $$6,200$; and $20$X$7,$ $$4,000.$ There were no deferred income tax balances at $1$ January $20$X$4.$

Required:

For each year, calculate the deferred income tax balance on the statement of financial position at the end of the year, and also net income. $($Negative amounts and deductible amounts should be indicated by a minus sign.$)$