The following represents an extract from the Statement of Financial Position of the assets and liabilities of Black Limited for the years ending 30 June 2022 and 2021.

	2022	2021
	$	$
Assets
Cash	14,950	11,960
Accounts receivable	203,550	197,340
Allowance for doubtful debts	(18,400)	(16,100)
Inventory	147,200	172,270
Prepaid Rent	9,200	6,900
Deferred tax asset	?	13,800
Development costs	31,050	27,600
Less: Accumulated amortisation	(15,525)	(6,900)
Plant & equipment	165,600	110,400
Less: Accumulated depreciation	(35,190)	(16,560)
Liabilities
Bank overdraft	48,139	40,365
Accounts payable	43,930	35,880
Current tax liabilities	11,727	10,642
Interest revenue received in advance	14,950	11,960
Provision for annual leave	31,694	29,900
Bank loan	14,375	14,375
Deferred tax liability	?	5,909

Additional Information:

a) Interest and rent revenue are assessable when the cash is received and deductible when the cash is paid. Employee benefits are allowed for tax deduction when the payment is made.

b) Tax deduction on development costs is claimed at the time of payment.

c) Doubtful debts are deductible for tax purposes when the debt is written off.

d) Black Limited purchased a new plant and equipment on 1 April 2022. The accounting and tax depreciation rates of plant and equipment are 15% and 20%, respectively.

e) The taxable income of Black Limited for the year ended 30 June 2022 is $74,520.

f) The current tax rate is 30%.

Required:

a) Prepare the deferred tax worksheet for Black Limited for the year ended 30 June 2022 and prepare the necessary journal entries to record movements in the deferred tax accounts.

b) Calculate the amount of income tax expense recognised in the income statement for the year ended 2022.