Extracts from the Statement of Financial Position for Unicorn Ltd at 30 June 20X1 showed the following assets and liabilities.

20X1

Assets

Accounts receivable

510,000Allowance for doubtful debts

(25,000)Prepaid insurance

31,000Plant

650,000Accumulated depreciation

(250,000)

Liabilities

Provision for long service leave

210,000

Additional information

• Accumulated depreciation for tax purposes at 30 June 20X1 was $170,000.
• Debts are deductible for tax purposes when they are written off.
• Insurance is deductible for tax purposes when it is paid.
• Long service leave is deductible for tax purposes when it is paid.
• The tax rate is 30%.

Prepare the deferred tax worksheet and journal entries to adjust deferred tax accounts.