Accounting profit before tax of Dennis Ltd for the year ended 30 June 2021, was $250 000 after recognising: $ Rent earned 4,000 Goodwill impairment loss 1,000 Depreciation of vehicles 1,000 Depreciation of plant 4,000 Doubtful debts expense 4,000 The following tax information was also provided: Rent received in advance 10,000 Depreciation of vehicles - Depreciation of plant 6,000 Bad debts written off 3,000 Both vehicles and plant are being depreciated for tax purposes faster than for accounting purposes. The tax rate is 30%. Required: 1. Use a current tax worksheet to calculate the current tax liability for the year ended 30 June 2021. 2. Prepare the general journal entry