For the year ended $31$ March $2022,$ AML Limited made operating profits before tax of $\backslash (\backslash$$ $3,600,000\backslash ).$ The following details are also available:

$1.$ The balance on the deferred taxation liability account before making any adjustments for the item was $\backslash (\backslash$$ $200,000\backslash ).$

$2.$ As at $31$ March $2023,$ AML had taxable temporary differences of $\backslash (\backslash$$ $520,000\backslash ).$

$3.$ The estimated tax on profits for the year ended $31$ July $2019$ was $\backslash (\backslash$$ $168,000\backslash ),$ but tax has now been agreed and fully paid at $\backslash (\backslash$$ $160,000\backslash ).$

$4.$ Tax on profit for the year to $31$ March $2023$ is payable on $1$ January $2024.$

$5.$ The applicable tax rate is $\backslash (30\backslash \%\backslash ).$

REQUIRED:

$($A$)$ Prepare the Statement of Profit and Loss extract for the year ended $31$ March $2022.$

$(7$ marks$)$

$($R$)$ Prenare the Statement of Financial position extract for the year ended $31$ March $2022.$