Bear Ltd's accounting profit before tax for the year ended 30 June 2021 was $150000. At 30 June 2020 and 30 June 2021, the company's draft statements of financial position showed the fol- lowing balances 2020 2021 Assets Cash Inventories Accounts receivables Allowance for doubtful debts Prepaid insurance Equipment Accumulated depreciationequipment Buildings Accumulated depreciation- buildings Goodwill Deferred tax asset $ 40000 150000 300 000 (15000) 20 000 200000 (100000) 400000 140000) 40000 45000 $50000 160000 420000 (21500) 15000 260000 (146000) 400000 (160000) 40000 Liabilities Accounts payable Accrued expenses Mortgage loan Warranty payable Current tax liability Deferred tax liability 255 000 120000 210 000 70000 9 000 12 000 270000 90000 210000 50000