The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Hawkeye Ltd for the year ended 30 June 2022, amounted to $75,000 including the following revenue and expense items. June 2022 $ Interest Revenue Bad debts expense Depreciation expense-plant 3,200 1,800 10,000 Annual Leave Expense 5,000 Warranty Expense 3,000 Fines and Penalties (non-deductible) 1,500 Depreciation expense-buildings (non-deductible) 5,500 Government grant (exempt from tax) 7,000 Additional information: a. The tax deduction for depreciation for the plant is double the accounting depreciation. b. Bad debts written off for the year are $800. c. Total interest received during the year was $1,200. d. Annual leave is deductible for tax purposes when paid. Provision for Annual Leave had an opening balance of $1,000 (June 2021) and a closing balance of $2.000 (June 2022). Warranty repair payments of $2,000 were made during the year. e. Required Prepare the current tax worksheet and the journal entry to recognise current tax at 30 June 2022. (9 marks)