he statement of financial position of Quentin Ltd at 30 June 2021 showed the following assets and liabilities.

	2021 $
Cash	6,000
Accounts receivables	170,000
Allowance for doubtful debts	(5,000)
Inventory	19,000
Interest receivable	7,200
Plant	120,000
Accumulated Depreciation - Plant	(30,000)
Deferred Tax Asset (at 30/06/2020: $4,300)	?
Liabilities
Accounts Payable	150,000
Provision for Long service leave	4,000
Interest Payable	2,000
Deferred Tax Liability (at 30/06/2020: $1,000)	?

?

Additional information

a. Accumulated depreciation of plant for tax purposes was $20,000 at 30 June 2021.

b. The tax rate is 30%.

Required

Prepare the deferred tax worksheet and journal entries to adjust deferred tax accounts as at 30 June 2021.