Profit before tax for Amman Trade Co. Ltd for the year ended 31 Dec 2019 is as follows (IAS12) JOD Sales 2,850 Interest Revenue 60 Governmental Grant 160 COGS (350) Entertainment Expense (160) Donations to political parties (450) Depreciation (60) Goodwill Impairment (40) Bad Debts Expense (40) Other Expenses (220) Profit before Tax 1'750 Further Information: JOD80 allowed as a tax deduction for equipment. Interest has not yet been received. Bad debts of JOD30 have been written off during the year. Donations to political parties are non-deductible The tax rate is 27% Required: (Show all calculations) a. Calculate the Current Tax Liability of Amman Trade Co. Ltd for 2019 b. Prepare the Journal Entries, assuming that JOD250 was paid on 01/05/2020 Profit before tax for Amman Trade Co. Ltd for the year ended 31 Dec 2019 is as follows (IAS12) JOD Sales 2,850 Interest Revenue 60 Governmental Grant 160 COGS (350) Entertainment Expense (160) Donations to political parties (450) Depreciation (60) Goodwill Impairment (40) Bad Debts Expense (40) Other Expenses (220) Profit before Tax 1'750 Further Information: JOD80 allowed as a tax deduction for equipment. Interest has not yet been received. Bad debts of JOD30 have been written off during the year. Donations to political parties are non-deductible The tax rate is 27% Required: (Show all calculations) a. Calculate the Current Tax Liability of Amman Trade Co. Ltd for 2019 b. Prepare the Journal Entries, assuming that JOD250 was paid on 01/05/2020