1. As at 30 June 2018, the Provision for Long-service leave balance was $125 000. During 2017/18, $54 000 was charged to the provision account, and leave to the value of $34 000 was taken by staff. The balance on 30 June 2019 was $135 000, following the charging of long-service leave expenses of the same amount as in 2017/18, i.e. $54 000. Assuming there were no other temporary differences, what is the journal entry to adjust for the changes in these balances as at 30 June 2019? The tax rate is 30%