The Statement of Financial Position of Peach as at 30 June 2020 showed the following assets and liabilities.

	2020	2019
Assets	$	$
Cash	15 000	12 500
Accounts receivables	65,000	51,000
Allowance for doubtful debts	(3,000)	(4,000)
Inventory	11,500	8,500
Rent Receivable	4,200	7,500
Plant	60,000	60,000
Accumulated Depreciation - Plant	(27,500)	(21,000)
Deferred Tax Asset	?	2,400
Liabilities
Accounts Payable	29,000	26,000
Provision for warranty	7,000	4,500
Provision for annual leave	7,500	7,000
Deferred Tax Liability	?	3,200

Additional information:

1. Accumulated depreciation of plant for tax purposes was $41,000 as 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.