The statements of financial position of Jonty Ltd at 30 June 2015 showed the following assets and liabilities: Additional Information Accumulated depreciation of plant for tax purposes was $315,000 at 30 June 2014, and depreciation for tax purposes for the year ended 30 June 2015 amounted to $75,000. The tax rate is 30%. Prepare a worksheet to calculate the end of reporting period adjustment to deferred tax asset and liability accounts as at 30 June 2015, and complete the necessary journal entry