Desperate Limited incurred a loss of $100,000 for tax purpose in 2017. This was due to one-off circumstances and its expected that Desperate Limited will make profits again in 2018 and subsequent years. There are no temporary differences in either year. In 2018 Desperate Limited makes a profit of $200,000. The tax rate is 30%. Fill in the account names for the tax journal entries at 30 June 2017 as shown below:

30 June 2017	Debit	Credit
Dr. Answer	$30,000
Cr. Answer		$30,000

Fill in the account names for the tax journal entries at 30 June 2018 as shown below:

30 June 2018	Debit	Credit
Dr. Answer	$60,000
Cr. Answer		$30,000
Cr. Answer		$30,000