Considering all the information provided, prepare the following notes to accompany the financial statements of Diamond Lodge Limited for the year ended 31 May 2023: Profit before tax note; and Deferred tax note Please note: Include all the assets and liabilities from the given information within your deferred tax note, even if the deferred tax balance of an item is zero. Indicate within your deferred tax note, if your net deferred tax balance is a deferred tax asset or deferred tax liability. Your deferred tax note does not have to include any qualitative disclosures.