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 DTL 3 000; Cr DTA 4 800

b.

Cr DTL 4 000; Dr DTA 2 500

c.

Cr DTA 4 000; Dr DTL 2 500

d.

Cr DTL 4 800; Dr DTA 3 000

e.

Cr DTA 1 200; Dr DTL 750