Are these journal entries for the deferred tax worksheet correct?

Deferred Tax Worksheet Tax base Carrying amount $ Deductible temporary differences Taxable temporary differences Income tax expense Revaluation Surplus Current tax payable $ $ $ $ $ $ Assets Cash 102,000 102,000 Inventory 502,800 502.800 Accounts receivable 378,000 378,000 51,900 190,500 -138,600 -138,600 1,809,000 1,758,750 50,250 Prepaid insurance Plant - net Equipment-net Furnitures and fixtures-net Land 50,250 58,000 870,000 928,000 550,000 2,268,000 550,000 1.470,000 798,000 798,000 6,589,700 5,822,050 Liabilities 403,200 403,200 1,008,000 1,008,000 Account payable Loan payable Provision for warranty Provision for long service leave Rent payable 100,800 50,400 50,400 50,400 88,200 163,800 -75,600 -75,600 50,000 50,000 1,650,200 1,675.400 Net asset 4,146,650 4,939,500 Temporary differences at period end -214,200 956,650 -113,550 798,000 less Prior period amounts nil nil nil nil Movement for the period -214,200 956,650 -113,550 798,000 Tax effected at 30% -64260 286995 -34065 239400 Tax on taxable income, 30% x $2,720,000 816000 Income tax adjustments -64,260 286,995 781935 239400 1244070 DTA DTL ITE CTP The journal entry for the period of 30 June 2019 DR CR 816000 Income Tax Expense Income Tax Payable 816000 (to recognise the tax expense pertaining to 'taxable profit') 239400 Income tax expense (OCI) (deferred) Deferred tax liability (to recognise the tax implications of the revaluation of land) 239400 Revaluation surplus 239400 Income tax expense (OCI) (deferred) 239400 (to reduce the amount of the revaluation surplus so that only the net (after tax) effect of the revaluation is recognised within equity 64,260 Deferred Tax Asset Deferred Tax Liability Income tax expense (deferred) 47,595 34065 (to recognise the tax implications of the temporary differences other than the revaluation) Deferred tax liability Deferred tax asset (to offset the deferred tax asset against the deferred tax liability) 64,260 64,260