On 1 January 2020, Long Ltd acquired 100% of the ordinary voting shares of short Ltd, establishing Long Ltd Group. The corporate income tax rate is 30%, and the fiscal year end is 31 December each year. From April to June 2020, Long Ltd provided management service to Short Ltd for a fee of $500,000. Short Ltd paid the fee in cash by June 2020. The consolidation worksheet entries for the year to 31 December 2020 for the intragroup service are: DR. Service revenue CR. Cash $500,000 $500,000 DR. Service revenue CR. Cash $500,000 $500,000 O DR. Deferred tax assets $150,000 CR. Income tax expense $150,000 DR. Service revenue $500,000 CR. Service expense $500,000 DR. Service revenue $500,000 CR. Service expense $500,000 DR. Deferred tax assets $150,000 CR. Income tax expense $150,000 No entries are required