Tax revaluation

It's a bit unusual for an exam question that there's no opening balance on the Current Tax Account (unless there is and you didn't tell me!) Land has been revalued upwards by $15,000 creating a deferred tax implication of 25% * $15,000 = $3,750. Hold that thought Open 2 T accounts - one for Deferred Tax and one for Current Tax Put in the credit side of the Deferred Tax account, narrative "brought forward", the figure of $2,600 We're told the difference at the end of the year between tax value and carrying value and that figure is $27,000 So we need a deferred tax liability to carry forward of $27,000 * 25% = $6,750 Put that figure in the debit side of the Deferred Tax Account with the narrative "carried forward" Now, remember the figure of $3,759 from the second paragraph? Out that figure in the credit side of the Deferred Tax Account, narrative "Revaluation Reserve" Balance off the Deferred Tax Account ($400 should be the missing figure) and credit that in the Deferred Tax Account with the debit in the Current Tax Account Put into the debit side of the Current Tax Account the provision needed for this year's tax, per the question, $19,400 narrative "carried forward" Balance off the Current Tax Account ... the missing figure should be $19,800 and that is double entered to the statement of profit or loss with the narrative "this year's tax charge" Is that better?