PART B: Prepare income tax adjustment for the following items (4 MARKS) 1) T Limited accrued $10,000 for annual leave expense in the year ended 30 June 2021. This item will not be tax deductible until it is paid. If the company tax rate is 30%. What is the tax effect adjustment entry on 30 June 2021? (2 MARKS) 2) The following information was extracted from the financial records of ABC Limited: equipment purchased on 1 July 2020 for $100 000 (accounting depreciation 10% straight line; tax depreciation 20% straight line). If the company tax rate is 30%, what is the deferred tax adjustment entry that will be recorded by ABC Limited on 30 June 2021? (2 MARKS)