The accounting profit before tax of Rakiura Ltd for the year ended 30 June 2024 was $6 720. It included the following revenue and expense items. Government grant (non-taxable) Entertainment expense (non-deductible) Doubtful debts expense Depreciation expense - plant Insurance expense Annual leave expense Assets Allowance for doubtful debts Prepaid insurance Plant Accumulated depreciation - plant Liabilities Provision for annual leave An extract from the draft statement of financial position as at 30 June 2024 included the following assets and liabilities. 2024 (6.800) 3400 240 000 (96 000) $ 14 100 5.500 8200 8100 24.000 12.900 15 400 2023 (5200) 5.600 240 000 (72 000) 9.700 Additional information The plant is depreciated on a straight-line basis at 10% for accounting purposes and at 25% for taxation purposes. The plant is not expected to have any residual value. The company tax rate is 30%. Required Prepare the current tax worksheet for Rakiura Ltd and journal entry/entries to calculate and record the current tax for the year ended 30 June 2024.