Part b5 marks) Falcon Ltd has the following deferred tax balances at 1 July 2020: Deferred Tax Asset (based on DTD of $85 000) $ 25 500 Deferred Tax Liability (based on TTD of $50 000) $ 15 000 On 1 February 2021, the company tax rate decreased from 30% to 25%. Prepare the journal entry to account for the decrease in the tax rate on 1 February 2021. (5 marks) D OOOOC 0 0 0 O 0 0