At 30 June 2018, Hawaii Limited had the following balances:

Asset or liability	Carrying amount	Tax base
Computers at cost	300 000	300 000
Accumulated depreciation	60 000	100 000
Accounts receivable	100 000	100 000
Allowance for doubtful debts	10 000
Provision for warranty costs	30 000
Provision for employee benefits (LSL)	20 000

The following information is available for the year ended 30 June 2019.

Statement of comprehensive income for Hawaii Limited for the year ended 30 June 2019
Revenue	4 000 000
Cost of goods sold expense	1 800 000
Depreciation expense	60 000
Warranty expense	90 000
Bad and doubtful debts expense	25 000
Other expenses	1 375 000
Profit before tax	650 000

Hawaii Limited depreciates computers over five years in its accounting records but over three years for tax purposes. The straight-line method is used. During the year the company wrote off bad debts amounting to $15 000. Warranty costs of $70 000 were paid during the year. No amounts were paid for long-service leave during the year.

The following information is extracted from the statement of financial position at 30 June 2019:

Assets
Accounts receivable	120 000
Allowance for doubtful debts	20 000
Liabilities
Provision for warranty costs	50 000
Provision for employee benefits (LSL)	30 000

No plant and equipment were purchased during the year and the tax rate at 30 June 2018 and 30 June 2019 was 30%.

Required

(a) Show the deferred tax calculation using the deferred tax worksheet and the deferred tax journals for 30 June 2018 (8 marks)

(b) Calculate Hawaii Limiteds income tax and show the income tax journals for the year ended 30 June 2019. (9 marks)

(c) Show the deferred tax calculation using the deferred tax worksheet and the deferred tax journals for 30 June19. (10 marks)

(d) Briefly discuss the treatment of deferred tax assets & tax losses in accordance with AASB 112. (3 marks)