The following information is provided to XYZ Limited which started their operations in year 2019 - The profit before taxation in 2020 amounts to 30000 - The income tax expense for 2020 and 2019 is R8 365 and R8 700 respectively - The balance owing to SARS for current taxation according to the statement of financial position is R500 - The income tax for 2019 according to the final tax assessment from SARS amounted to R8 590 - Total payments made to SARS during 2020 amounted to R8 000 including payments for the years of 2019 and 2020 - Capital profit of R2 600 was realised from the sale of a building during 2021 and also represents the capital gain as defined in current tax legislation. - Dividend income of R500 (non-taxable) and a fine of R50 (non-deductible) was realised during 2020 - Total dividends declared 2020 amounted to R3 000. The dividends tax rate is 15% according to legislation. - Income tax rate for 2020 is 30% on taxable profits and has remained unchanged since 2019 - No assessed capital loss was brought forwards. The capital gains inclusion rate for 2020 is 50% and has remained unchanged since 2019 Required: 1. Prepare journal for the vear ended 31