Mandiri Ltd made an accounting profit before tax of $80 000 for the year ended 30 June 2024. Included in the accounting profit were the following items of revenue and expense.

Donations to political parties (nondeductible)	$7000
Depreciation expense machinery (20% p.a., straightline)	$18000
Annual leave expense	$6400
Rent revenue	$12000

For tax purposes the following applied.

Depreciation rate machinery	25%
Annual leave paid	$7800
Rent received	$10000
Income tax rate	30%

Required

1. Calculate the current tax liability for the year ended 30 June 2024, and prepare the adjusting journal entry.