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In: Business and Management

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a) PP&E | | Carryingamount | | UCC | | Difference | Tax 30% | | Future Tax | Bal. Dec. 31, 2010 | | $ 1,256,000 | | $ 998,000 | | $ (258,000) | $ (77,400) | | Liability | For 2011 175,000 192,000 (17,000) (5,100) Bal. Dec. 31, 2011 1,081,000 806,000 (275,000) (82,500) Liability For 2012 180,000 163,500 16,500 4,950 Bal. Dec. 31, 2012 $ 901,000 $ 642,500 $ (258,500) $ (77,550) Liability Restructuring Charges Accrued Liability Taxbasis Difference Tax 30% Future Tax Bal. Dec. 31, 2010 | | $ (199,500) | | $ 0 | | $ (199,500) | $ 59,850 | | Asset | For 2011 131,500 0 161,500 (39,450) Bal. Dec. 31, 2011 (68,000) 0 (68,000) 20,400 Asset For 2012 68,000 0 68,000 (20,400) Bal. Dec. 31, 2012 $ 0 $ 0 $ 0 $ 0

G/P deducted Deferred From Profit for Profit on Property Sale A/R Tax Difference Tax 30% Future Tax Bal. Dec. 31, 2010 $ -0- -0- -0- -0- For 2011 -0- $ 46,800 $ (46,800) $ (14,040) Bal. Dec. 31, 2011 -0- 46,800 (46,800) (14,040) Liability For 2012 -0- (15,600) 15,600 4,680 Bal. Dec. 31, 2012 -0- $ 31,200 $ (31,200) $ (9,360) Liability

(b) Continuing operations: 2011 2012 Accounting income $850,000 $525,000
Permanent differences: Nondeductible life insurance 11,000 11,000 Nontaxable dividends (3,250) (3,500) 857,750 532,500
Reversing differences: CCA & depreciation (17,000) 16,500 Restructuring charges (131,500) (68,000) Profit on property sale (46,800) 15,600 Taxable income…...

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