Deferred Taxation

A comapny’s FS show rpofit before tax $1000 in each years 1,2 & 3. This profit is stated after charging depreciation of $200 per annum. This is due to the purchase of an asset costing $600 in year 1 which is being depreciated over its 3 years useful economic life on a straight line basis.

The tax allowances granted for the related asset are:

Year 1-$240
Year 2-$210
Year 3-$150

Income tax is calculated as 30% of taxable profits.

Apart from the above depreciation and tax allowance there are no other differences between the accounting and taxable profits.

Required: ignoring deferred tax, prepare statement of Profit or Loss extracts for each year 1,2 & 3

And my question is, while doing solutions profit before tax in SPL is kept $1000 in each year that is after the deduction of depreciation as per Accounts or we add back the depreciation deducted as per accounts i.e. $1200 and less the depreciation as per tax base and then make calculations further?

For eg:

Year 1

Profit after accounts dep-1000
Add back dep-200
Total=1200
Less Dep as per accounts: 240
Profit before tax= 960
Tax= 288
Profit after tax=672