Indeko Ltd commences operations on 1 July 2023. One year later, on 30 June 2024, the following information is available.

Extract statement of financial position as at 30 June 2024
Assets
Cash		$	26000
Inventories			120000
Accounts receivable (net)			100000
Prepaid rent			20000
Furniture and fittings			105000	)
Accumulated depreciation furniture and fittings			(21000
			350000
Liabilities
Accounts payable			60000
Revenue received in advance			20000
Loan payable			100000
Provision for annual leave			20000
			200000

Additional information

The furniture and fittings is depreciated on a straight-line basis over 5 years for accounting purposes, but over 3 years for taxation purposes.

The income tax rate is assumed to be 30%.

Required:

Prepare the deferred tax worksheet for Indeko Ltd and journal entries to adjust deferred tax accounts at 30 June 2024.