The profit before tax, as reported in the statement of profit or loss and other comprehensive income of Andreas Ltd for the year ended 30 June 2020, amounted to $85 000, including the following revenue and expense items: Rent revenue $4 500 Bad debts expense 6 000 Depreciation of plant 5000 Annual leave expense 2 500 Long service leave expense 3 500 Entertainment costs (non-deductible) 2 800 Depreciation of buildings (non-deductible) Fines and penalties (non-deductible) 1 500 800 The statement of financial position of the company at 30 June 2020 showed the following net assets. 2020 2019 Assets Cash 12 000 9 500 Inventories 17 000 15 500 Receivables 50 000 48 000 Allowance for doubtful debts (6 500) (4 000) Office supplies 2 500 2 200 Plant 50 000 50 000 Accumulated depreciation (26 000) (21 000) Buildings 30 000 30 000 Accumulated depreciation (14 800) (14 000) Goodwill (net) 7 000 7 000 Deferred tax asset ? 4 050 Liabilities Accounts payable 29 000 26 000 Provision for long service leave 7 000 4 500 Provision for annual leave 5 000 3 000 Rent received in advance 3 500 2 000 Deferred tax liability ? 3150 Additional information (2) Accumulated depreciation of plant for tax purposes was $30 000 at 30 June 2019, and depreciation for tax purposes for the year ended 30 June 2020 amounted to $ 6 500. (6) The tax rate is 30%. Required(show all workings): Prepare a current tax worksheet and the journal entry to recognise the company's current tax liability as at 30 June 2020