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.

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 $2024.$