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Problem: JAY Co. reported net income for the current year 2021 at 22,395,000 before taxes. Included in the determination of the said net income were: Non-deductible expenses 319,200 Accrued warranty expenses P 54,000 Rental payments made in advance P210,000 Advance collections from customers P 171,500 Non-taxable income P 125,800 Provision for probable losses P 65,000 The income tax rate is 30% and is not expected to change in the future. Required: 4. What is the total deferred tax liability to be presented in the 2021 Statement of Financial Position? 5. Assuming that the expected income tax rate for the following year is 32%, what is the total tax expense? 6. Assuming that the expected income tax rate for the following year is 32%, what is the total deferred tax liability