As at 30 June 2012,net Accounts Receivables Was $57 000,and

As at 30 June 2012,net accounts receivables was $57 000,and the allowance for doubtful debts was $3000.On 30 June 2013,the respective balances were $64 000 and $4000.Assuming there were no other temporary differences,what is the journal entry to adjust for the changes in these balances as at 30 June 2013? The corporate tax rate is 30%.

A) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Deferred tax asset } & \$ 1000 & \\\hline \mathrm{Cr} & \text { Income taxation expense } & & \$ 1000\\\hline\end{array}$
B) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Income taxation expense } & \$ 1000 & \\\hline \mathrm{Cr} & \text { Deferred tax liability } & & \$ 1000 \\\hline\end{array}$
C) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Deferred tax asset } & \$ 300 & \\\hline \mathrm{Cr} & \text { Income taxation expense } & & \$ 300 \\\hline\end{array}$
D) $\begin{array}{|l|l|r|r|}\hline30 june2013\\\hline \mathrm{Dr} & \text { Income taxation expense } & \$ 300 & \\\hline \mathrm{Cr} & \text { Deferred tax liability } & & \$ 300 \\\hline\end{array}$