Joey Ltd recorded an accounting profit before tax of $200,000 for the year ended 30 Jun 2022. Included in the accounting profit were the following items of revenues and expenses:

Entertainment expenses (non-tax deductible)	$2,000
Depreciation expense - vehicles (10% straight-line)	17,000
Interest revenue	2,500

The following information is relevant for tax purposes:

Depreciation - vehicles (15% straight-line)	$25,500
Interest received	3,000
Income tax rate	30%

What is the adjusting journal entry for the current tax liability for the year ended 30 June 2022?