On 01 July 2021 Ocean Ltd sold an item of equipment to Creek Ltd for $820,000 cash. The original cost of the equipment was $950,000. Ocean Ltd adopted an accounting policy whereby equipment was being depreciated on a straight line basis over its useful life of 8 years. The carrying amount of the equipment in Ocean Ltd financial statements at the date of sale was $520,000. Subsequent to the transfer, Creek Ltd depreciated the equipment on a straight line basis over its remaining useful life of 5 year S. Required: Fill in the missing amount for the following accounts that will appear in the consolidated adjusting journal entries for the group for the year ended 30 June 2022: Gain on Sale will be debited by $ Deferred Tax Asset will be debited by $ A depreciation adjustment will be recorded by a credit to Depreciation expense of $