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
Accumulated Depreciation - Plant	(30,000)
Deferred Tax Asset (at 30/06/2020: $4,300)	?
Liabilities
Accounts Payable	150,000
Provision for Long service leave	4,000
Interest Payable	2,000
Deferred Tax Liability (at 30/06/2020: $1,000)	?

?

Additional information

a. Accumulated depreciation of plant for tax purposes was $20,000 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.

Please answer using these headings

	Carrying amount	Tax base	Taxable temp diff	deductible temp diff

Thumbs up will be given for correct and fast answer.