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