The following information relates to depreciation charge and capital allowance claimed over five accounting periods. The additional information on the carrying amount and tax base (tax written down value of the asset) is as follows:

Year-end 31.12	Tax rate %	Depreciation charge RM’000	Capital allowance RM’000	Carrying amount (NBV)	Tax base (tax written down value)
2001	40	600	1,200	5,000	4,400
2002	45	600	1,000	5,600	4,600
2003	42	1,000	500	6,000	5,500
2004	34	700	950	7,200	6,450
2005	34	600	440	6,300	5,710

Required:

Show the accounting treatment for deferred tax for the five years using:

Balance sheet (financial position) liability method

Income statement (P&L) liability method

Prepare deferred tax account for five years

Prepare an extract of Profit and Loss

Prepare an extract of financial position