The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Heihei Ltd for the year ended $30$ June $2024,$ amounted to $$135,000$ including the following revenue and expense items.

June $2024$

$

Rent revenue

$15,000$

Bad debts expense

$40,000$

Depreciation expense $-$ plant

$60,000$

Long Service Leave Expense

$12,000$

Warranty Expense

$20,000$

Entertainment Cost $($non$-$deductible$)$

$7,000$

Government grant $($exempt from tax$)$

$8,800$

Additional information:

a$.$ The deduction for depreciation for tax purposes was $$70,000.$

b$.$ Bad debts written off for the year were $$30,000.$

c$.$ Rent revenue is receivable in advance and is taxed when received. Total cash receipts for rent were $$9,000$ during the year.

d$.$ The long service leave provision was $$16,000$ at the end of the year $($the opening balance was $$10,000).$

e$.$ Actual repair and labour costs relating to the warranties were $$25,000$ during the year.

f$.$ The tax rate is $30\%.$

Required

Prepare the current tax worksheet and the journal entry to recognise current tax liability at $30$ June $2024.$