At December $31,2025,$ Sweet Corporation had a deferred tax liability of $$457,600,$

resulting from future taxable amounts of $$2,080,000$ and an enacted tax rate of $22\%.$ In

May $2026,$ a new income tax act is signed into law that raises the tax rate to $25\%$ for $2026$

and future years.

Prepare the journal entry for Sweet to adjust the deferred tax liability. $($List debit entry

before credit entry. Credit account titles are automatically indented when amount is entered. Do

not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for

the amounts.$)$