Engineers is carrying on professional activity. One partner is working on full-time basis and his salary as per contact is 3000 per month. The company did not receive any bankruptcy certificate of any debtor.

Particulars	Amount	Debtors	Amount
Sales	1,200,000	A	4000
Cost of Goods Sold	200,000	B	5000
Gross Profit	1,000,000	C	1700
Administrative expense	80,000	D	6500
Depreciation	117,500	Total	17200
Partners Salary	36,000
Bad debts	17,200
Total of expense	183,250
Net Profit	816,750
Tax	122,513

Particular	Book Value	Depreciation	Depreciation Value
Truck	255000	15%	38250
Furniture	150000	15%	22500
Computers	45000	15%	6750
Land	500000	10%	50000
Total	945000		117500

Based on the above accounting information Calculate tax liability of the company (show all calculation in good form)