Please help with Part A above

You work for Sterling Security Cameras Ltd in Randwick which was recently sold to Klout Capital Managers. As part of the takeover, the former CFO resigned and you have been appointed acting CFO. Tax returns and corporate reports are due next week. The Klout board asked you determine the current tax liability, and the deferred tax assets and liabilities. They require you to use a fixed template which integrates into Klout's accounting system. Below is all the relevant information extracted from the Sterling's general ledger. Accounting Policies and Additional information: Sterling Security Cameras Ltd reports using the Australian financial year ending 30 June. The opening balance of Provision for staff leave was $203,000. Staff get 6 week of leave ( 4 weeks holiday and 2 weeks of sick leave) per annum. Last year the pay cycle coincided with balance day so opening wages due was zero. The opening balance for Prepaid rent was zero as on 1 July 2022, Sterling Security Cameras Ltd moved into a new premises and paid 14 months of rent in advance. All sales are assessable income at point of sale. The opening balance of allowance for doubtful debts was $128,300. Opening balance of provisions for warranties was $59,800. Tax law allows a deduction when customers make a claim. Sterling Security Cameras Ltd is on an upward trajectory and is expected to make significant future profits. A quirk of tax law means Sterling Security Cameras Ltd has a 2022 carry forward tax loss of $142,000 despite their retained profits. The machinery was bought 3 year(s) ago. The machine has an expected residual value of $165,000. For accounting purposes, the machinery is depreciated on a straight-line basis over 8 years. For taxation purposes, the machinery is depreciated on a straight-line basis over 6 year(s). The land was bought 4 years ago for $3,454,400. Management will sell the land in 2 years. Last year's DTAs/DTLs were calculated at 30.0% income tax rate, but a new rate of 25.0% applies for this entire year. Supply chain shortages means that Sterling customers must pay in advance since 1 Jan 2022 . Before this, no customer has ever prepaid. All fines, penalties, and legal expenses are paid when incurred, however only legal fees are deductable. Accounting policy is to maintain separate DTA and DTL accounts. Do not net off DTAs and DTLs. Ignore GST and Superannuation. Any other expense not discussed above were paid when incurred. nn