QUESTION 1 (8 Marks) The following information has been provided for the year ended 31 December 2022 Depreciation for Accounting purposes Machinery R16 000 Equipment R27 500 Wear and Tear Machinery R25 000 Equipment R30 000 Dividends received R35 000 Revenue received in advance R26 000 (2022) Revenue received in advance R18 000 (2021) Profit before tax is R300 000 after taking the above figures into account. Assume a tax rate of 28% CALCULATE the current tax for the year ended 31 December 2022 QUESTION