Need Help on making a tax provision for my practice set. Provided is what i have in my tax provision on an excel, the financial statement used for the tax provision. please help with tax provision $($Im confused on where the numbers $($Pos and Neg$)$ lay for the temporary items$)$ and why when I calculate Current Tax Expense, Temporary Differences, Total Tax Expense,Effective Tax Rate the numbers don't line up or make sense.

$12/31/202312/31/2024$ Cash $3,700,000$ TBD Accounts Receivable $2,500,0003,000,000$ Bad Debt Allowance $-(250,000)$ Inventories $15,000,00017,000,000$ Stock Investment $20,000,00019,000,000$ Mini Bonds $1,500,0001,500,000$ CDs $800,000800,000$ Equipment: $--$ Other Equipment $5,000,0006,000,000$ Accumulated Depreciation $(2,500,000)(3,100,000)$ Defered Tax Asset $-$ TBD Total Assets $46,000,000$ TBD Accounts Payable $**5,000,0007,500,000$ Federal Taxes Payable $2,430,225$ Deferred Tax Liability TBD Line Of Credit $(10\%)35,000,00035,000,000$ Capital Stock $1,000,0005,500,000$ Retained Earnings $5,000,000$ TBD Total Liabilities and Equity $46,000,000$ TBD

$**$ Includes borrowing for Tax Exempt Bonds