The tax year ends every December 31. The entity reports quarterly for interim purposes and the quarterly income is P1,000,000 for the first quarter, P1,500,000 for the second quarter, P2,500,000 for the third quarter and P4,000,000 for the fourth quarter. The income tax rate is 30% for 2021 and 25% for 2022. What amount should be reported as total income tax expense for the year ended June 30, 2022?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The Grand Fusion Company has a financial reporting year that begins July 1, 2021 and ends on June 30, 2022. The tax year ends every December 31. The entity reports quarterly for interim purposes and the quarterly income is P1,000,000 for the first quarter, P1,500,000 for the second quarter, P2,500,000 for the third quarter and P4,000,000 for the fourth quarter. The income tax rate is 30% for 2021 and 25% for 2022. What amount should be reported as total income tax expense for the year ended June 30, 2022?

A. 2375000
B. 2700000
C. 2250000
D. 1625000

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