CM Ltd has an accounting profit before tax of $240 000. Expense items in accounting profit that differ from deductions in taxable profit are shown below. The tax rate is 30%. Entertainment costs (non-deductible) $10 000 Depreciation of equipment (accounts) 40 000 Depreciation of equipment (tax) 30 000 Warranty expense 9000 Warranty paid 0 What is the current tax journal of CM Ltd for the period