2 There's no expected residual value. Required: Prepare appropriate journal entries for Hi-Tech Leasing for 2018 and 2019. Assume a December 31 year end. Round your answers to the nearest whole dollar amounts 5. The information that follows pertains to Julia Company. a. Temporary differences for the year 2018 are summarized below. Expenses deducted in the tax return but not included in the income statement: Depreciation $60,000 Prepaid expense $8.000 Expenses reported in the income statement but not deducted in the tax return; Warranty expense $9,000 b. No temporary differences existed at the beginning of 2018. c. Pretax accounting income was $67,000 and taxable income was $8,000 for 2018 d. There were no permanent differences. e. The tax rate is 30% Required: Prepare the journal entry to record the tax provision for 2018. Provide supporting computations. 6. Crystal Company has an unfunded retiree health care plan. Each of the company's four employees has been with the organization since its inception at the beginning of 2017. As of the end of 2018, the actuary estimates the total net cost of providing benefits to employees during their retirement years to have a present value of $196,000. Each of the employees will become fully eligible for benefits The interest rate is 8%