During the preparation of the 2023 financial reports of Lim Ltd an error was identified. Unpaid rent was not accrued at the end of the 2022 financial year. An additional $10,000 rent expense should have been Included in both the 2022 statement of comprehensive income and income tax return. The tax rate is 30%.

REQUIRED:

i) the journal entry in 2023 to correct the error (Narration are required) 

(ii) assuming the effect is material, an appropriate supporting note to the accounts.