IAS12

Hi Mike.I want to ask with regard to question three in practise questions. I said: Debit Credit C.T 800000:Opening balance C.T 19 400 000:Current tax payable 400000:Transferred from D.T 18200000:P/L And in Deferred.Tax Debit Credit 2600000:Opening balance 375000 :Deferred tax that arose 375000:By provision 2600000:Opening balance 400000 c/f(left from provision} The account was zero.And there was $400 000 dollars left on the Debit side of D.tax. Now my answer 18200000 is not there.Idid not understand your workings below practise questions number3.