Draf penyata kedudukan kewangan pada 30 Jun 2022 menunjukkan aset dan liabiliti berikut: The draft statement of financial position at 30 June 2022 showed the following assets and liabilities: RM RM Tunai/ Cash Penghutang dagangan/ Trade Receivable 5 000 43 000 Elaun hutang ragu/ Allowance for doubtful debts (8 200) 34 800 Inventori/ Inventory 63 200 Insuran prabayar/ Prepaid insurance 9000 Tanah/ Land 150 000 Bangunan/ Building 340 000 Susutnilai terkumpul/ Accumulated depreciation (119 000) 221 000 Loji/ Plant 300 000 Susutnilai terkumpul/ Accumulated depreciation (135 000) 165 000 Cukai tertunda (baki awal)/ Deferred taxation (beginning balance) 19 200 Jumlah aset/ Total asset 667 200 Pemiutang dagangan/ Trade payable 50 000 Peruntukan cuti tahunan/ Provision for annual leave 20 000 Cukai tertunda (baki awal)/ Deferred taxation (beginning balance) 12 000 Pinjaman/ Loan 280 000 Jumlah liabiliti/ Total liabilities 362 000 Maklumat tambahan/ Additional information: i. Kadar cukai adalah 30 peratus. / The taxation rate is 30 percent. ii. Baki elaun modal bangunan adalah RM200,000 manakala loji adalah RM180,000. The balance of capital allowance for building is RM200,000 whilst plant is RM180,000. Dikehendaki/ Required: Sediakan jadual pengiraan cukai tertunda bagi setiap aset dan liabiliti. (6 markah) Prepare the calculation table of deferred tax for each asset and liability. (6 marks)