Mini exercises deferred tax q10 p208

Hi mike I will be finished these mini exercises after this one! :) Can you let me know why in your solution you send the deferred tax 1800 charge for the year to the current tax account and then transfer it all to the income statement from there? Is this just the way it is or is there a thinking behind it? My version of it was Dr I/S 1800 (deferred tax) Cr Deferred Tax 1800 Dr I/S 24300 (current tax) Cr Current Tax 24300 Where you did this Dr Current Tax 1800 Cr Deferred Tax 1800 Dr I/S 26100 CR Current Tax 26100 We get the same answer (I think), is it that there is no need to send two amounts to the income statement for taxaxation so its neater to transfer it from the current tax account? Cheers Hugh