Calculation of current tax liability and adjusting journal entry

The profit before tax, as reported in the statement of profit or loss and other comprehensive income of Waka Ltd for the year ended $30$ June $2024,$ amounted to $$60000,$ including the following revenue and expense items.

Rent Revenue $3000$

Bad Debts Expense $6000$

Depreciation Expense $$ plant $5000$

Annual leave expense $3000$

Long service leave expense $1500$

Entertainment costs $($non$-$deductible$)1800$

Depreciation Expense $$ buildings $($non$-$deductible$)800$

The statement of financial position of the company at $30$ June $2024$ showed the following assets and liabilities.

$20242023$

Assets

Cash $ $8000$ $ $8500$

Inventories $1700015500$

Accounts receivable $5000048000$

Allowance for doubtful debts $(5500)(4000)$

Office supplies $25002200$

Plant $5000050000$

Accumulated depreciation $$ plant $(26000)(21000)$

Buildings $3000030000$

Accumulated depreciation $$ buildings $(14800)(14000)$

Goodwill $($net$)70007000$

Deferred tax asset $?4050$

Liabilities

Accounts payable $2900026000$

Provision for long service leave $60004500$

Provision for annual leave $40003000$

Rent received in advance $25002000$

Deferred tax liability $?3150$

Additional information

$$ Accumulated depreciation of plant for tax purposes was $$31500$ at $30$ June $2023,$ and depreciation for tax purposes for the year ended $30$ June $2024$ amounted to $$7500.$

$$ The income tax rate is $30\%.$

Required: Prepare a current tax worksheet for Waka Ltd and the journal entry to recognise the company$$s current tax liability as at $30$ June $2024.$