For the year ended 30 June 2023, Lulu Ltd reported a profit before tax of $10,000. Included in the profit were the following income and expense items: Interest revenue Rent revenue Bad debts expense Depreciation expense-plant Long service leave expense $50,000 $25,000 $10,000 $21,000 $20,000 The draft Statements of Financial Position of Lulu Ltd at 30 June 2023 and 30 June 2022 included the following assets and liabilities: 2023 2022 $ $ Accounts receivable 70,000 50,000 Allowance for doubtful debts (10,000) (5,000) Interest receivable 20,000 25,000 Plant 210,000 210,000 Accumulated depreciation - plant (63,000) (42,000) Rent revenue received in advance 8,000 4,000 Provision for long service leave 30,000 40,000 Additional information: For accounting purposes plant is depreciated using the straight line method over 10 years. For tax purposes plant is depreciated using the straight line method over 3 years. The company tax rate is 30%. Required: Prepare the current tax worksheet and the journal entry to recognise current tax at 30 June 2023.