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Mitchell Corporation prepared the following reconciliation for its first year of

ID: 2348445 • Letter: M

Question

Mitchell Corporation prepared the following reconciliation for its first year of operations:
Pretax financial income for 2011$900,000
Tax exempt interest(75,000)
Originating temporary difference(225,000)
Taxable income$600,000
The temporary difference will reverse evenly over the next two years at an enacted tax rate of 40%. The enacted tax rate for 2011 is 35%.

What amount should be reported in its 2011 income statement as the deferred portion of income tax expense?

$90,000 credit

$105,000 credit

$90,000 debit

$120,000 debit


In Mitchell's 2011 income statement, what amount should be reported for total income tax expense?

$300,000

$330,000

$315,000

$210,000

Explanation / Answer

$315,000