15 ) Use the following information to answer this question .All extract of a company's draft statement of financial position at 30 June 2012discloses the following ?Plant ( at cost )$500 000Less accumulated depreciation300 000$ 200 000On 30 June 2013 the company assessed the fair value of the plant to be $350 000 . At30 June 2014 , the carrying amount of the plant was $250 000 .The tax rate is 30%/6 . Depreciation rates are 10% P.a. ( accounting ) and 12. 5%6 p.a. ( tax )using the straight - line method .The journal entries to adjust for the tax effect of the revaluation at 30 June 2013 is :a