The following information was available on 30 June 2020: 30 June 2020 total taxable temporary differences $57,000 and total deductible temporary differences 584.000 1 July 2019 deferred tax asset $17,200 . 1 July 2019 deferred tax liability $21.600 Income tax rate 30% The journal entry to adjust the deferred tax accounts for 30 June 2020 is: Select one: O a DR Deferred Tax Asset $8,000, DR Deferred Tax Liability $4,500, CR Income Tax Expense (deferred) $12,500 O b. DR Deferred Tax Asset $66,800, CR Deferred Tax Liability $35,400, CR Income Tax Expense (deferred) $31,400 OC DR Income Tax Expense (deferred) $3,700, CR Deferred Tax Liability $3.600, CR Deferred Tax Asset $100 Od DR Deferred Tax Asset $8,000, CR Deferred Tax Liability $4,500, CR Income Tax Expense (deferred) $3,500