The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Melon Ltd for the year ended 30 June 2020, amounted to $55,000 including the following revenue and expense items: June 2020 $ Insurance Expense 10,000 Bad debts expense 7,500 Depreciation expense - equipment 7,000 Long Service Leave Expense 5,000 Interest Expense 4,500 Fines and Penalties (non-deductible) 2,500 Entertainment Expense (non-deductible) 4,500 Government grant (exempt from tax) 10,000 Additional information: 1. The deduction for depreciation for tax purposes is 1.5 times the accounting depreciation. 2. Bad debts written off for the year are $4,500. 3. Insurance is prepaid in advance and is allowed as a tax deduction when paid. Total payments for insurance until 30 June 2020 were $12,000. 4. No employee has taken long service leave during the year. 5. Interest of $1,500 was paid during the year. 6. The tax rate is 30%. Required Prepare the current tax worksheet and the journal entry to recognise the current tax liability at 30 June 2020. (9 marks)