At 30 June 2018, Spencer Ltd had the following temporary differences: Carrying amount Tax base Asset or liability ($000) (5000) Computers at cost 300 300 Accumulated depreciation (60) (100) Computers (net 240 200 Accounts receivable 100 100 Allowance for doubtful debts (10) 0 Accounts receivable (net 90 100 Provision for warranty costs 30 0 Provision for employee benefits (LSL) 20 0 The following information is available for the year ending 30 June 2019 Statement of comprehensive income for Specialist Engineering Ltd for the year ended 30 June 2019 $000 Revenue 4 000 Cost of goods sold expense (1 800) Depreciation expense 60) Warranty expense (90) Bad and doubtful debts expense (25) Other expenses (1 375) Profit before tax 650 Additional information: Spencer Lid depreciates computers over 5 years under accrual accounting but the ATO does it over 3 years. Both the company and the ATO uses the straight-line method. During the year Spencer Lid 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. There was no acquisition of plant and equipment during the year. The tax rate as at 30 June 2018 and 30 June 2019 was 30 per cent. The following information is extracted from the statement of financial position at 30 June 2019: $000 Assets Accounts receivable 120 Allowance for doubtful debts (20) Liabilities Provision for warranty costs 50 Provision for employee benefits (LSL) 30Required: a) Calculate the amount of each of Spencer Ltd's temporary differences at 30 June 2018, and state whether it is deductible or taxable. (10 marks) b) Determine the balance of the deferred tax liability and deferred tax asset as at 30 June 2018 and provide the journal entry. (2 marks) c) Calculate Spencer Lid's taxable income for the year ended 30 June 2019 and provide the journal entry. (5 marks) d) Calculate the deferred tax for the year ended 30 June 2019 and provide the journal entry. (13 marks)