The following information is available for Angela’s Special Needs Inc. (ASN) for its year ended December 31, 2019: 

■ Accounting income before taxes was $900,000. 

■ The company paid $18,000 for a golf club membership for one of its executives. 

■Warranty expense for the year was $72,000. Costs that were incurred to service the warranties totalled $85,000. 

■Depreciation expense for the company’s property, plant, and equipment for the year was $35,000; ASN claimed $30,000 of CCA on its tax return. At December 31, 2019, the net book value of the PPE was $265,000; its UCC was $230,000. 

■During the year, ASN sold investments for $125,000. The book value and the cost of the investments sold was $55,000. The $70,000 gain was a capital gain. 

■ ASN reported meals and entertainment expenses of $14,000 on its income statement. 

■ The enacted tax rate was 30%.

Required:

Prepare the journal entries to record income taxes for Angela’s Special Needs Inc. for 2019.