Calculation of current tax  LO3, 4 Haden Ltd recorded an accounting profit before tax of $100 000 for the year ended 30 June 2022. Included in the accounting profit were the following items of revenue and expense. Entertainment expenses (non‐deductible) $ 2 000 Depreciation expense — vehicles (10% p.a., straight‐line) 17 000 Rent revenue 2 500 For tax purposes the following applied: Depreciation rate — vehicles 15% Rent received $3 000 Income tax rate 30% Required 1. Use a current tax worksheet to calculate the current tax liability for the year ended 30 June 2022. Prepare the adjusting journal entry. 2. Explain the future tax effect of the adjustment made in requirement 1 for rent revenue/received.