could I have some help please with an explanation so I can understand it better.

Sage Company has the following two temporary differences between its income tax expense and income taxes payable. 2017 Pretax financial income Excess depreciation expense on tax return Excess warranty expense in financial income Taxable income $848,000 (29,600) 19,400 $837,800 2018 $882,000 (39,400) 9,500 $852,100 2019 $933,000 (9,900) 7,800 $930,900 The income tax rate for all years is 40%. Assuming there were no temporary differences prior to 2017, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019. Account Titles and Explanation Debit 2017 2018 2019 Credit