On January 1, 2013, the company purchased a piece of equipment for $75,000. The equipment has a 5-year useful life and $0 residual value. The company uses straight-line depreciation for financial accounting purposes. Assume that the depreciation deduction for income tax purposes is as follows: 2013 = $25,000; 2014 = $20,000; 2015 = $15,000; 2016 = $10,000; and 2017 = $5,000. Assume that revenue in each year 2013-2017 is $50,000, that the revenue is the same for both tax and financial reporting purposes, and that the only expenses are depreciation and income taxes. The income tax rate is 40% in all years. Prepare the journal entry or entries to record income tax expense in each year 2013-2017.