The following information is available for Bramble Corporation for 2024 (its first year of operations).

1. Excess of tax depreciation over book depreciation, $43,800. This $43800 difference will reverse equally over the years 2025-2028.
2. Deferral, for book purposes, of $18,100 of rent received in advance. The rent will be recognized in 2025.
3. Pretax financial income, $302,100.
4. Tax rate for all years, 30%.

Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2025, assuming taxable income of $309,200.