The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Paul Ltd for the year ended 30 June 2021, amounted to $50,000 including the following revenue and expense items. June 2021 $ Interest revenue 6,750 Bad debts expense 9,000 Depreciation expense - plant 10,500 Annual Leave Expense 3,750 Rent Expense 3,000 Fines and Penalties (non-deductible) 750 Government grant (exempt from tax) 13,500 Additional information: a. The deduction for depreciation for tax purposes was $10,000. b. Bad debts written off for the year were $8,250. c. Interest revenue is receivable in advance and is taxed when received. Total cash receipts for interests were $12,000 during the year. d. The annual leave provision was $3,000 at the end of the year (the opening balance was $2,000). e. Rent payments of $4,500 were made during the year. f. The tax rate is 30%. Required Prepare the current tax worksheet and the journal entry to recognise current tax at 30 June 2021.