FRDeferred Tax question BPP

Watch me do it on the screen. The tax element of the old question 2 (before the new exam structure came in) were probably the two easiest marks to pick up. The topic is a walk in the park, can be done in less than 1 minute and is worth at least 2 marks and often 4 marks in the old questions 2

1. Deferred tax liability $'000 b/f 8,400 Deferred tax liability--balance figure (4,000) DTL-revaluation surplus 1,200 c/f 5,600 2. Income tax $'000 Under-provision last year 700 Tax payable--F/P 4,500 DTL-balance figure (4,000) Income tax expense 1,200