Question

Golf Academy, Inc., provides private golf lessons. Its unadjusted trial balance at December 31, 2018, follows, along with information about selected accounts. Credit Account Names Cash Supplies Deferred Revenue Debit $32,700 760 $ 4,380 Salaries and Wages payable Income Tax Payable 0 Interest Payable 0 Notes Payable (long-term) Common Stock 13, 200 1,000 Further Information As reported on December 31 bank statement. Based on count, only $280 of supplies still exist. of this amount, $3,800 was received for December lessons and $580 for January lessons. Employees were paid $1,800 for 10 days of work through December 28. They have not yet been paid for work on December 29 and 30. The company has paid last year's income tax but not this year's tax. The company has not paid the $110 of interest owed on its notes payable for the current period. This one-year note was taken out this year on December 1. This amount was contributed for common stock in prior years. This is the balance reported at the end of last year. Most customers pay cash for lessons each time they are provided, but some customers pay in advance. Employees worked through December 30, but did not work on December 31. This is the cost of supplies used through November 30. The company has not paid the $110 of interest owed on its notes payable for the current period. The company has an average tax rate of 30%. Retained Earnings Service Revenue 3,800 51,180 Salaries and Wages Expense 36,900 3,200 Supplies Expense Interest Expense Income Tax Expense Totals $73,560 $ 73,560

I need help answering the income tax amount

Answer 1

Calculate following

Adj	Balance sheet account	Related income statement account	Amount
1	Supplies	Supplies expense	480
2	Income tax payable	Income tax expense (13930*30%)	4179
3	Interest payable	Interest expense	110
4	Deferred revenue	Service revenue	3800
5	Salaries and wages payable	Salaries and wages expense	360

Income before taxes = 51180+3800-480-110-360-36900-3200 = 13930