Leal has profit before tax of R250 000 for the year ended 31 December 2019. When calculating this figure, the following information was correctly accounted for: 1.Telephone payment of R5 000 is due for 2019 but has not yet been paid (deductible for tax purposes in the current year). 2. Unearned sales income of R18 000 received in advance in respect of 2020 (taxable in the current year). 3.Interest income of R7 000 is receivable (taxable in the current year). 4. The rent for the first month in 2020 of R10 000 has already been paid (deductible for tax purposes in the current year). 5. Dividend income of R12 000 was earned during 2019 (not taxable). 6. A donation of R6 000 was paid during 2019 (not deductible for tax purposes). 7. Depreciation of R40 000 was expensed during the year. The tax authority has calculated wear and tear to be R25 000. The applicable tax rate is 30% on taxable profits. There are no other permanent or temporary differences other than those apparent from the above information. No dividends were declared during the year. Required: 1. Calculate the current tax and show the related journal entries. 2. Show the disclosure of taxation in the Statement of Comprehensive Income and taxation expense note for the year ended 31 December 2019 in accordance with International Financial Reporting Standards