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
Accounts Payable	29,000	26,000
Provision for Annual Leave	3,200	2,500
Interest Payable	5,000	1,200
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.