Parker Ltd had the following opening balances for the current year beginning 1 July 2020:

Deferred tax asset (DTA) $24 000

Deferred tax liability (DTL) $15 000

If the company tax rate decreased from 30% to 25%, the adjusting journal entry would include:

a. Dr DTA 4 000

b. Cr DTL 4 000

c. Cr DTA 4 000

d. Dr DTL 2 500

e. Cr DTL 2 500