debit and credit entry in current and deferred tax T accounts

The solution to the question tells you whether it’s a debit (side) entry or a credit (side) entry

When you put those amounts into the correct side, write against them the narrative for the double entry

4,500 carried forward
3,000 brought forward
800 revaluation reserve
700 transfer to current tax

1,500 cash paid
700 transfer from deferred tax
4,600 carried forward
7,700 charge to statement of profit or loss

If you cannot now understand what’s happening, may I respectfully suggest that you have a quick look at John’s F3 lecture videos that will take you through the principles of double entry bookkeeping

OK?