Mercury Limited reported earnings of $75,000 in 20X9. The company has $55,000 of depreciation expense this year, and claimed CCA of $90,000. The tax rate was 25%. At the end of 20X8, there was a $10,000 loss carryforward reported in a deferred tax asset account valued at $2,200, and a deferred tax liability of $35,200 caused by capital assets with a net book value of $500,000 and UCC of $340,000.

Required:
What is the amount of income tax expense in 20X9?

75,000 + 55,000 – 90,000 – 10,000 = 30,000
30,000 * 25% = 7,500
(500,000 – 340,000 + 35,000) * 25% = 48,750
48,750 – 35,200 = 13,550
7,500 + 13,550 + 2,200 = 23,250
I already calculated but the journal entries need help, they are wrong, green check shows what is right and what is wrong in red. I tried 23,250 for income tax expense in journal entry and also 7500 and 2200 and 8750 and 18750 all are wrong, please help