Boiling Pot Ltd commences operations on 1 July 2018. One year after the commencement of its operations (30 June 2019) the entity prepares the following information, showing both the carrying amounts for accounting purposes and the tax bases of the respective assets and liabilities.

Assets	Accounting base	Tax base
Cash	60	60
Accounts receivable (net)	50	58
Prepaid insurance	34
Inventory	71	78
Plant-net	567	432
Land	482	317
	1264	945
Liabilities
Accounts payable	60	60
Provision for long-service leave	22	0
Provision for warranty	28	0
Loan payable	400	400
	510	460
Net assets	589	650

Other information:

After adjusting for differences between tax rules and accounting rules, it is determined that the taxable income of Boiling Pot Ltd is $700

There is an allowance for doubtful debts of $8

Inventory is found to have impairment of $7

An item of plant is purchased at a cost of $648 on 1 July 2018. For accounting purposes it is expected to have a life of 8 years; however, for taxation purposes it can be depreciated over 3 years. It is not expected to have any residual value.

Boiling Pot Ltd has some land, which cost $317 and which has been revalued to its fair value by increasing $165 in accordance with AASB 116

None of the amounts accrued in respect of warranty expenses or long-service leave has actually been paid.

The tax rate is 30 per cent.

Complete the following schedule of tax calculations

Assets	Accounting base	Tax base	Deductible temporary diff	Taxable temporary diff
Cash	60	60
Accounts receivable (net)	50	58
Prepaid insurance	34
Inventory	71	78
Plant-net	567	432
Land	482	317
	1099	1110
Liabilities
Accounts payable	60	60
Provision for long-service leave	22	0
Provision for warranty	28	0
Loan payable	400	400
	510	460
Net assets	754	485

The required journal entries at 30 June 2019 would be as follows:

Income tax expense	A
Deferred tax asset	B
Revaluation surplus	C
Deferred tax liability		D
Income tax payable		E

Calculate and enter the amount of ‘A’ 'B' 'C' 'D' 'E'