Balance Sheet as of $30$ June $2023$ for Kix Ltd

Assets $($$$000)$

Computers at cost: $300$

Accumulated depreciation: $(60)$

Accounts receivable: $100$

Allowance for doubtful debts: $(10)$

Liabilities $($$$000)$

Provision for warranty costs: $30$

Provision for employee benefits $($LSL$)$: $20$

Kix Ltd depreciates computers over five years in its accounting records but over three years for tax purposes. The straight$-$line method is used. No amounts were paid for long service leave or warranty claims during the year.

Statement of Profit or Loss for Kix Ltd for the Year Ending $30$ June $2024$

Statement of Profit or Loss $($$$000)$

Sales: $4,000$

Cost of goods sold: $(1,800)$

Depreciation expense: $(60)$

Warranty expense: $(90)$

Bad and doubtful debts expense: $(25)$

Other expenses: $(1,375)$

Profit before tax: $650$

During the year, Kix Ltd 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 $2024$:

Balance Sheet as of $30$ June $2024$ for Kix Ltd

Assets $($$$000)$

Accounts receivable: $120$

Allowance for doubtful debts: $(20)$

Liabilities $($$$000)$

Provision for warranty costs: $50$

Provision for employee benefits $($LSL$)$: $30$

There was no acquisition of plant and equipment during the year. The tax rate as at $30$ June $2023$ and $30$ June $2024$ was $30$ percent.

Complete a worksheet showing the deferred tax balances for the year ended $30$ June $2024.$