The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Quentin Ltd for the year ended 30 June 2021, amounted to $60,000 including the following revenue and expense items 30 June 2021 $ Interest revenue 3,500 5,000 6,000 1,500 Bad debts expense Depreciation expense - plant Annual Leave Expense Rent Expense Fines and Penalties (non-deductible) Government grant (exempt from tax) Depreciation expense - building (non-deductible) 1,000 3,000 8,000 6,500 Additional information: b. c. The deduction for depreciation for tax purposes was $7,000. There were no bad debts written off for the year. Interest revenue is receivable in advance and is taxed when received. Total cash receipts for interests were $7,500 during the year. The annual leave provision was $2,000 at the end of the year (the opening balance was $3,000). Rent payments of $2,000 were made during the year. d. e. f. The tax rate is 30%. Required Prepare the current tax worksheet and the journal entry to recognise current tax at 30 June 2021