23 On January 1, 2021, a company had an existing deferred tax liability attributable to a temporary difference of $20,000. The tax rate at this time was 30%. During 2021, a new law was passed that changed the tax rate to 40% beginning in 2022. The change in tax rate was not known in advance. As of December 31, 2021, the temporary difference was $28,000. The journal entry for taxes in 2021 will include a: (Click to select) debit to Deferred Tax Liability for $5,20 debit to Deferred Tax Liability for $2,400 credit to Deferred Tax Liability for $2,400 credit to Deferred Tax Liability for $5,200