The Statement of Financial Position of Oliver Ltd as at 30 June 2021 showed the following assets and liabilities.

2021
Assets	$
Cash	3,000
Accounts receivables	85,000
Allowance for doubtful debts	(4,000)
Inventory	9,500
Prepaid insurance	3,600
Plant	60,000
Accumulated Depreciation - Plant	(15,000)
Deferred Tax Asset (at 30/06/2020: $1,270)	?
Liabilities
Accounts Payable	75,000
Provision for Long service leave	2,000
Revenue received in advance	3,000
Deferred Tax Liability (at 30/06/2020: $800)	?

Additional information

a. Accumulated depreciation of plant for tax purposes was $20,000 as at 30 June 2021.

b. The tax rate is 30%

Required

Prepare the deferred tax worksheet and journal entries to adjust deferred tax accounts as at 30 June 2021.