The accounting profit before tax of Byron Ltd for the year ended 30 June 2022 was $350,000, including the following items of income and expense.

	$
Entertainment expenses (non-deductible)	20,000
Doubtful debt expense	7,000
Depreciation of Equipment (10%)	35,000
Long service leave expense	10,000

Additional Information

1. The tax depreciation rate for equipment is 15% p.a., on straight-line basis.

2. Bad debt written-off during the year was $5,000.

3. Long service leave paid for the year 2022 was $8,000.

4. The company tax rate is assumed to be 30%.

Required

Prepare the current tax worksheet and the journal entry to recognise the current tax at 30 June 2022.