The profit before tax, as reported in the statement of profit or loss and other comprehensive income of Andreas Ltd for the year ended 30 June 2020, amounted to $85 000, including the following revenue and expense items:

Rent revenue	$4 500
Bad debts expense	6 000
Depreciation of plant	5 000
Annual leave expense Long service leave expense	2 500 3 500
Entertainment costs (non-deductible)	2 800
Depreciation of buildings (non-deductible)	800
Fines and penalties (non-deductible)	1 500

The statement of financial position of the company at 30 June 2020 showed the following net assets.

	2020	2019
Assets
Cash	12 000	9 500
Inventories	17 000	15 500
Receivables	50 000	48 000
Allowance for doubtful debts	(6 500)	(4 000)
Office supplies	2 500	2 200
Plant	50 000	50 000
Accumulated depreciation	(26 000)	(21 000)
Buildings	30 000	30 000
Accumulated depreciation	(14 800)	(14 000)
Goodwill (net)	7 000	7 000
Deferred tax asset	?	4 050
Liabilities
Accounts payable	29 000	26 000
Provision for long service leave	7 000	4 500
Provision for annual leave	5 000	3 000
Rent received in advance	3 500	2 000
Deferred tax liability	?	3 150

Additional information

(a) Accumulated depreciation of plant for tax purposes was $30 000 at 30 June 2019, and depreciation for tax purposes for the year ended 30 June 2020 amounted to $ 6 500.

(b) The tax rate is 30%.

Required(show all workings):

Prepare a current tax worksheet and the journal entry to recognise the companys current tax liability as at 30 June 2020.