The CFO of Pfizer Antivirus Ltd has provided you the following data:

Accounting profit (loss)	($74,500)
After debiting as expense:
Goodwill impairment loss	$5,000
Entertainment costs	$15,000
Donation to political party	$30,000
Depreciation expense plant	$50,000
For tax purposes:
Tax depreciation for plant	$25,000
Long-service leave paid	$10,000

Prepare the Current tax worksheet and the Journal entry to record current tax liability on 30 June 2020.