Refer to the information about Clausius Ltd. in BE13-9. Assume instead that the tax return indicated 2011 income taxes of $10,200. Identify any year-end balance sheet amount that is related to income taxes and indicate where it would be reported.

In BE13-9

Clausius Ltd. made four quarterly payments of $3,200 each to the CRA during 2014 as instalment payments on its estimated 2014 tax liability. At year end, Clausius s controller completed the company s 2014 tax return, which showed income tax of $20,000 on its 2014 income. Prepare the summary entry for the quarterly tax instalments and the year-end entry to recognize the 2014 income tax. Identify any year-end statement of financial position amount that is related to income tax and indicate where it should be reported.