A company reported a corporation tax expense of £19,900 in its income statement for this year, and it actually paid £18,700 corporation tax to the tax authorities during the year.

The previous year’s balance sheet had included a current liability for corporation tax payable of

£17,300. The liability for corporation tax payable in the balance sheet as at the end of this year is:

(A) £16,100

(B) £18,500

(C) £19,900

(D) £21,300