b. Ipanema Ltd recorded an accounting profit before tax of $550,000 for the year ended 30 June 2021. Included in the accounting profit were the following items of revenue and expense. Included in the accounting profit were: Entertainment expenses (non-deductible) Depreciation expenses - vehicles (20% straight line) Annual leave expense Rent revenue 27,500 50,000 67,000 32,000 For tax purposes the following applied Depreciation rate - vehicles Rent received Annual leave paid Income tax rate 30% 26,000 77,000 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. (15 Marks)