The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Tiger Ltd for the year ended 30 June 2020, amounted to $50,000 including the following revenue and expense items: June 2020 $ Rent revenue 5,500 Bad debts expense 5,500 Depreciation expense - plant 6,500 Annual Leave Expense 4,500 Warranty Expense 4,000 Fines and Penalties (non-deductible) 3,500 Depreciation expense - buildings (non-deductible) 12,500 Government grant (exempt from tax) 15,000 Additional information: 1. The deduction for depreciation for tax purposes is double the accounting depreciation. 2. Bad debts written off for the year are $6,500. 3. Rent revenue is receivable in advance and is taxed when received. Total cash receipts for rent are $10,000 during the year. 4. No annual leave was paid during the year. 5. Warranty repair payments of $5,000 were made during the year. Required Prepare the current tax worksheet and the journal entry to recognise the current tax liability at 30 June 2020. (9 marks)