$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|$l$|$l$|\}\backslash$hline & B: Y$1$ & B: Y$2$ & & T: Y$1$ & T: Y$2$ & $\backslash \backslash \backslash$hline Income Statement & & & & & & $\backslash \backslash \backslash$hline & & & & & X$0$ & Taxable revenues $\backslash \backslash \backslash$hline & & & & $1200$ & $1100$ & Tax deductions for salaries $\backslash \backslash \backslash$hline & & & & $0$ & X$0$ & Tax deductions for warranties $\backslash \backslash \backslash$hline & & & & X$0$ & & Carryforward created $($used$)\backslash \backslash \backslash$hline & & & & $0$ & $0$ & Carryforward $($expired$)$ if any $\backslash \backslash \backslash$hline Current tax expense $[$Put $-$ before a benefit$]$ & $0$ & $\backslash (\backslash$square $\backslash )$ & & & & $\backslash \backslash \backslash$hline Total deferred tax expense $($benefit$)[$Put $-$ before a benefit$]$ & X$0$ & & & & & $\backslash \backslash \backslash$hline Balance sheet & & & & & & $\backslash \backslash \backslash$hline Cash & X$0$ & X$0$ & & & & $\backslash \backslash \backslash$hline Retained earnings & & X$0$ & & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}$

$\backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{$Check$\}\backslash \backslash$

$\backslash$hline Assets $-$ Liabilities $-$ Equities $=0$ & & $-912\mathrm{.}00$ & $-670\mathrm{.}00\backslash \backslash$

$\backslash$hline & $\backslash$multicolumn$\{3\}\{|$c$|\}\{$Book$\}\backslash \backslash$

$\backslash$hline Income statement & Y$0$ & Y$1$ & Y$2\backslash \backslash$

$\backslash$hline Revenues & & $1000\mathrm{.}00$ & $2300\mathrm{.}00\backslash \backslash$

$\backslash$hline Salary expense & & $1200\mathrm{.}00$ & $1100\mathrm{.}00\backslash \backslash$

$\backslash$hline Warranty expense & & $300\mathrm{.}00$ & $400\mathrm{.}00\backslash \backslash$

$\backslash$hline $=$ Pre$-$tax book income $($loss$)$ & & $-500\mathrm{.}00$ & $800\mathrm{.}00\backslash \backslash$

$\backslash$hline & & & $\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{$Current TF $($henefit$)\}\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$