The statement of financial position of Apple Ltd at 30 June 2020 showed the following assets and liabilities: 2020 2019 Assets $ $ Cash 9,000 11,000 Accounts receivables 32,000 25,000 Allowance for doubtful debts (2,500) (3.000) Inventory 11,500 8,500 Prepaid Rent 22,000 10,000 Equipment 100,000 100,000 Accumulated Depreciation - Equipment (40,000) (20,000) Deferred Tax Asset ? 2,010 Liabilities 29,000 26,000 Accounts Payable Provision for Annual Leave Interest Payable Deferred Tax Liability 3,200 5,000 2,500 1,200 6,000 Additional information: 1. Accumulated depreciation of plant for tax purposes was $60,000 at 30 June 2020. 2. The tax rate is 30% Required: Prepare the deferred tax worksheet and journal entries to adjust deferred tax accounts as at 30 June 2020