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 Prepaid Rent Equipment Accumulated Depreciation - Equipment Deferred Tax Asset Liabilities Accounts Payable 11,500 22,000 100,000 (40,000) 8,500 10,000 100,000 (20,000) 2,010 ? 29,000 26,000 Provision for Annual Leave 3,200 2,500 5,000 1,200 Interest Payable Deferred Tax Liability ? 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. (6 marks)