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SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Account Titles and Explanation D

ID: 2611253 • Letter: S

Question

SHOW LIST OF ACCOUNTS

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Account Titles and Explanation

Debit

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The following facts relate to Pina Corporation.
1. Deferred tax liability, January 1, 2017, $48,400. 2. Deferred tax asset, January 1, 2017, $0. 3. Taxable income for 2017, $114,950. 4. Pretax financial income for 2017, $242,000. 5. Cumulative temporary difference at December 31, 2017, giving rise to future taxable amounts, $290,400. 6. Cumulative temporary difference at December 31, 2017, giving rise to future deductible amounts, $42,350. 7. Tax rate for all years, 40%. 8. The company is expected to operate profitably in the future.

Explanation / Answer

1)Income tax payable for 2017 =Taxable income * Tax rate

            = 114950*.40

             = $ 45980

2)

3)

Cummulative temporary difference due to future taxable amount at 12/3/2017 290400 Less:Cummulative temporary difference due to future taxable amount at 1/1/2017   [48400 deferred tax liability at beginning /.40 tax rate] (121000) cummulative temporary difference originating in 2017 169400