Imp Limited purchased an item of plant on $1$ January $20$X$4.$ Details relating to the plant are:

The plant cost R$50000,$ has a useful life of $10$ years and a nil residual value.

In November $20$X$4,$ a competitor introduced a product that is similar to the product produced by the plant, for a much cheaper price. As a direct result, management reliably estimated the plant$$s recoverable amount at $31$ December $20$x$4$ to be R$27000.$

In $20$X$5,$ a consumer protection agency found that a similar product failed to meet certain regulations, and the product was removed from the market. As a result, management reliably estimated the plant$$s recoverable amount at $31$ December $20$x$5$ to be R$38000.$

The depreciation variables remained the same throughout the period.

The tax authorities grant a wear and tear allowance of $20\%$ p$.$a$.$ not apportioned for part of the year.

The corporate tax rate is $28\%.$

There are no other temporary differences, apart from those evident from the above.

Required:

Prepare the journal entries relating to deferred tax for the years ended December $20$X$4$ and $20$X$5$ year. Show all your workings.