Kamalnayan Ltd records the following extract from the financial statements for the year ended 30 June current year. Kamainayan Ltd: Statement of changes In equity for the year ended 30 June The accountants also noted the following additional information: During the preparation of the 2019 financial statements, it became apparent that electricity expenses of $2800 had been omitted when the 2018 financial statements were prepared. The Tax Office has indicated that electricity expense will be permitted as a deduction for tax purposes. The tax rate is 30 per cent. Kamalnayan Ltd records the following extract from the financial statements for the year ended 30 June current year. Kamainayan Ltd: Statement of changes In equity for the year ended 30 June The accountants also noted the following additional information: During the preparation of the 2019 financial statements, it became apparent that electricity expenses of $2800 had been omitted when the 2018 financial statements were prepared. The Tax Office has indicated that electricity expense will be permitted as a deduction for tax purposes. The tax rate is 30 per cent