1. The accounting profit before tax for the year ended 30 June 2020 for Kauri Ltd amounted to $18,500 and included:

Depreciation motor vehicle (25%)	$ 4,500
Depreciation equipment (20%)	20,000
Rent revenue	16,000
Royalty revenue (non-taxable)	5,000
Receivable impairment loss	2,300
Entertainment expense (non-deductible)	1,500
Proceeds on sale of equipment	19,000
Carrying amount of equipment sold	18,000
Annual leave expense	5,000

The draft statement of financial position at 30 June 2020 contained the following assets and liabilities:

	2020	2019
Assets
Cash	$ 13,300	$ 9,500
Receivables	12,000	14,000
Allowance for impairment loss	(4,800)	(2,500)
Inventory	19,000	21,500
Rent receivable	2,800	2,400
Motor vehicle	18,000	18,000
Accumulated depreciation motor vehicle	(15,750)	(11,250)
Equipment	100,000	130,000
Accumulated depreciation equipment	(60,000)	(52,000)
Deferred tax asset	?	6,450
		$136,100
Liabilities
Accounts payable	15,655	21,500
Provision for annual leave	4,500	6,000
Current tax liability	?	7,600
Deferred tax liability	?	2,745
		$ 37,845

Additional information

1. The company can claim a deduction of $15,000 (15%) for depreciation on equipment, but the motor vehicle is fully depreciated for tax purposes.
2. The equipment sold during the year had been purchased for $30,000 2 years before the date of sale.
3. The company can claim deduction for receivable impairment loss when the debt has been written off or legal steps have been taken to release the debtor from paying off the debt. Neither happened during the year.
4. The company tax rate is 28%.

Required:

Determine the balance of any current and deferred tax assets and liabilities for Kauri Ltd as at 30 June 2020. Show all workings