The statement of financial position of Quentin Ltd at 30 June 2021 showed the following assets and liabilities. 2021 $ Cash 6,000 Accounts receivables 170,000 Allowance for doubtful debts (5,000) Inventory 19,000 Interest receivable 7,200 Plant 120,000 (30,000) Accumulated Depreciation - Plant Deferred Tax Asset (at 30/06/2020: $4,300) Liabilities 150,000 4,000 Accounts Payable Provision for Long service leave Interest Payable Deferred Tax Liability (at 30/06/2020: $1,000) 2,000 Additional information a. Accumulated depreciation of plant for tax purposes was $20,000 at 30 June 2021. The tax rate is 30%. b. Required Prepare the deferred tax worksheet and journal entries to adjust deferred tax accounts as at 30 June 2021