Clausius Ltd. made four quarterly payments of $3,200 each to the CRA during 2017 as instalment payments on its estimated 2017 corporate tax liability. At year end, Clausius's controller completed the company's 2017 tax return, which showed income tax of $20,000 on its 2017 income. (a) Prepare the summary entry for the quarterly tax instalments and the year-end adjusting entry to recognize the 2017 income tax. (b) Identify any year-end statement of financial position amount that is related to corporate income tax and indicate how it should be classified.