In calculating taxable income, the company has deducted $$450000$ of development expenditure incurred at the beginning of the year. For accounting purposes, the $$450000$ has been capitalised as an asset and is amortised on a straight line basis over $8$ years. The company is not entitled to any additional deduction above the $100\%$ of costs incurred. The compant tax rate is $30\%.$

Prepare the end$-$of$-$period adjustment journal entries for the deferred tax account in relation to the above situation.