A disclosing entity includes: a. an entity which issues its shares only to the company directors. b. a small proprietary company. c. an entity which has its shares listed on the ASX. d. a company that is not a reporting entity. The following information was extracted from the financial records of Panda Limited: equipment purchased on 1 July 2014 for $140 000 (acebunting depreciation 10% straight line; tax depreciation 20% straight line). If the company tax rate is 30%, the deferred tax item that will be recorded by Panda Limited at 30 June 2015 is which of the following? a. Dr Deferred tax asset $14.000 b. Dr Deferred tax liability $14000 c. Cr Deferred tax asset $4200 d. Cr Deferred tax liability $4200