During 2020, Victory Bubble Tea House recorded $36,000 in estimated income taxes on the last day of each month and made the payment on the 15th of the following month. On December 31, 2020, Victory’s year end, it was determined that total income tax expense for the year was $402,000. Record the income tax expense on December 31 (assuming no entry has yet been made in December to record tax) and the payment on January 15, 2021.