Merry Ltd has determined the following for the year ended 30 June 2021: Profit before tax $82,000 Taxable profit $94,000 Total taxable temporary differences $54,000 Total deductible temporary differences $70,000 In the previous year ending 30 June 2020, Merry Ltd reported the following balances: Deferred tax asset $24,000 Deferred tax liability $15,000 The income tax rate is 30% Required: Prepare the end of year adjusting entries for Merry Ltd required under AASB112 Income Taxes for the period ending 30 June 2021