Ireland International Accounting Standards

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Hey my first post so hopefully someone could help me.
Im given a trial balance and have two adjustments im not too sure about.

Year end 31st April 2008

"The final estimated income tax on profits for year end is €1.4 million. During the year €1.3 million was paid in full and final settlement of income tax on the profits for year ended 2007. The statement of financial position had included €1.4 million in respect of this liability.

In the trial balance it includes
Income tax credit balance of 100,000
Tax payable (estimate) 500,000

Second note is Lease rental.
On 1 May 2007 company began to lease a large group of machines that were used in the production process. The term of the lease is 4 years and the annual rent paid in advance was €20 million. The lessor paid €71 million for the machine on 31 April 2007. The lessor advised that the lease is a finance lease and rate interest is 9%

€20 million is account for in trial balance

Any help with the above would be great, thanks very much.
 
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