Question 8 0.5 pts On 18 June 2021, Jarvis Ltd sold a machinery to its subsidiary Gem Ltd for $200 000, this asset having a carrying amount at time of sale of $170 000. The machinery was regarded by Jarvis Ltd as a depreciable non-current asset, being depreciated at 20% p.a. on cost, whereas Gem Ltd recorded the machinery as inventory. The asset was sold by Gem Ltd before 30 June 2021. Tax rate is 30%. The worksheet entry for the year ended 30 June 2021 would include which of the following adjustments? Dr. Deferred tax assets 9 000, Cr. Machinery 30 000. Dr. Deferred tax assets 9 000, Cr. Inventories 30 000. o Cr. Cost of sales 30 000, Dr. Income tax expense 9 000. Dr. Gain on disposal of machinery 30 000, Cr. Inventories 30 000