practice questions kaplan MTQ page no 505

sir if you allow i could send you question on the mail and their you can help me with clearing my doubt

dear john sir, yes i have gone through the lectures and notes. i have been practing since one month but this question puzzled me i was not able to get how to solve this. i have copied the question. just give me brief how to come to suspense account balance and how to know about the income paid during the year

Zbox, an entity, is preparing its financial statements for the year ended
31 December 20X1. A list of balances extracted as at that date was as
follows:
$
Revenue 760,000
Purchases 320,000
Administrative expenses 145,000
Distribution costs 59,000
Land and buildings – cost (land $200,000) 500,000
Buildings – accumulated depreciation at 1 January 20X1 100,000
Plant and equipment – cost 400,000
Plant and equipment – accumulated depreciation at 1 January
20X1
250,000
Trade and other receivables 65,000
Allowance for receivables – 1 January 20X1 1,000
Inventory – 1 January 20X1 43,000
Issued share capital ($1 each) 80,000
Share premium 30,000
Trade and other payables 42,000
Retained earnings – 1 January 20X1 325,000
Cash 59,000

Required:
Task 1
(a) Confirm the missing amount to make the trial balance totals
agree and open a suspense account for the balance. (3 marks)
$ Debit/Credit
Suspense account balance
You have now been advised the suspense account balance relates
to the income tax ledger account balance that was omitted from the
list above. In addition, the finance director has advised you that all
income tax liabilities for earlier years have now been settled and that
the estimated tax liability for the year ended 31 December 20X1 is
$15,000.
(b) State the amounts you would expect to see in the financial
statements for the year ended 31 December 20X1 in relation to
income tax. (2 marks)
Statement of profit or loss $______
Statement of financial position $______
The following notes are relevant to the preparation of the financial
statements for the year ended 31 December 20X1:
(i) No entries have been made in respect of a dishonoured cheque
for $6,000.
(ii) Buildings are depreciated on a straight-line basis of 2% per
annum. Plant and equipment is depreciated at the rate of 20%
per year on a straight-line basis. This should be charged to cost
of sales.
(iii) Closing inventory has been valued at $51,000. This included
one item which had cost $5,000 which had been damaged and
could now be sold for only $3,000 if repair work costing $500
was perform on it.
(iv) The accountant of Zbox believes that the allowance for
receivables can be reduced to $500.

i am having doubt in part A and B. can you just tell me how how to come to suspense account and how do i get to know how much income tax is paid so that i can write in statement of financial position