Required: :1) Calculate the amount of each of Spencer Ltd's temporary differences at 30 June 2018, and state whether it is deductible or taxable. (10 marks} b) Determine the balance of the deferred tax liability and deferred tax asset as at 30 June 2618 and provide the journal entry. (2 marks) c) Calculate Spencer Ltd's taxable income for the year ended 30 June 2019 and provide the journal entry. (5 marks) d) Calculate the deferred tax for the year ended 30 June 2019 and provide the journal entry. (13 marks}