Dena Ltd had the following amounts of assets and liabilities in the statement of tinancial position as at 1 July 2022. Dona Ltd paid an additional $15,000 for insurance during the current financial year ending 30 June 2023 and used up the benefit of $40,000. Also, Dona Ltd accrued an additional $24,000 in sick leave and $15,000 was paid to employees for sick leave taken during the current financial year ending 30 June 2023. The equipment was purchased on 1 July 2021 and depreciated by using straight line method (depreciation rate for accounting purpose and tax purpose were 10% and 20% respectively). 50% of the unearned revenue was earned during the financial ending 30 June 2023 . The tax rate is 30%. Required: Calculate the deferred tax balance relating to all assets and liabilities and prepare the deferred tax journal entry for Dona Ltd for the year ending 30 June 2023 as per AASB 112 "Income Taxes". (Narrations are not required)