The draft (extract) statement of financial position of Aftersell Ltd as at 30 June 2020 and 30 June 2021 showed the following: 30.6.2021 30.6.2020 Assets Plant 900.000 900.000 Less: Accumulated depreciation 270.000 180,000 630,000 720.000 Insurance 19.000 13,000 Deferred tax asset ? 2,700 Liabilities Rent revenue received in advance 6,000 6,000 9.000 Deferred tax liability ? 51,900 Accounting depreciation for plant is at 10% per annum and the tax depreciation for plant is 20% per annum. Aftersell Ltd has one (1) plant only and it was purchased on 1 July 2018. On the basis of the above information, what are the journal entries required to record the deferred tax adjustment for the year ended 30 June 2021 in accordance with the requirements of AASB112 Income Taxes? 0 Dr Income tax expense $ 8,700 Cr Deferred tax asset $ 900 Deferred tax liability $ 7.800 a Dr Deferred tax asset $ 4,800 Cr Deferred tax liability $29,100 Dr Income tax expense $24.300 Dr Income tax expense $35.700 Cr Deferred tax asset $ 900 Deferred tax liability $34,800 Dr Deferred tax asset $ 900 Cr Deferred tax liability $34,800 Dr Income tax expense $33,700