Spur Company’s actual earnings for the first two quarters of 2019 and its estimate during each quarter of its annual earnings are:

Actual first-quarter earnings ................................................      $ 400,000

Actual second-quarter earnings ..........................................         510,000

First-quarter estimate of annual earnings .........................      1,350,000

Second-quarter estimate of annual earnings .....................    1,420,000

Spur Company estimated its permanent differences between accounting income and taxable income for 2014 as:

Environmental violation penalties.........................................     $ 25,000

Dividend income exclusion ....................................................      180,000

These estimates did not change during the second quarter. The combined state and federal tax rate for Spur Company for 2019 is 42%.

Required: 

Prepare journal entries to record Spur Company’s provisions for income taxes for each of the first two quarters of 2019.