Deferred tax equal payment

Hi sir,
I have one typical question about F7, which I learnt before, but I forgot how to solve it, can you help me with that? I just wonder why deferred interest is 1868 , why equal payment is 12967.
“Johnson Ltd is entering into a contract to sell boat products to Fisher Ltd for $50 000. The agreement allows Fisher Ltd to pay for these goods by equal instalments, the first instalment being required on delivery and the remainder to be paid every 6 months for the next 2 years. The boat products are delivered to Fisher Ltd on 1 January 2017. Johnson Ltd determined that an appropriate discount rate for interest on this transaction is 5% per annum.
Required:
Prepare the journal entries for the year ended 31 December 2017. (Show all workings)”