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)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Deferred tax asset } & \$ 1000 & \\\hline \mathrm { Cr } & \text { Income taxation expense } & & \$ 1000 \\\hline\end{array}\end{array}$$
B)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 1000 & \\\hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 1000 \\\hline\end{array}\end{array}$$
C)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Deferred tax asset } & \$ 300 & \\\hline \mathrm { Cr } & \text { Income taxation expense } & & \$ 300 \\\hline\end{array}\end{array}$$
D)
$$\begin{array}{l}30 \text { June } 2013\\\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 300 & \\\hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 300 \\\hline\end{array}\end{array}$$