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Make the journal entry for june

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In 31 december 2018 land was revalued up by 100,000 , with company tax rate 30% the fragmented statement of financial position

                                           june 2018                              june 2019

land                             150,000                             250,000

deferred tax asset               19470                              ?

deferred tax liability              18900                               ?

Question 1: Prepare the journal entry for june 2019 , and explain whether the dtl should offset the dta first or not

Reference no: EM132526240

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