Crane Company has the following two temporary differences between its income tax expense and income taxes payable$\mathrm{.}202520262027$Pretax financial income$$851,000$$$864\mathrm{.}000$$$985\mathrm{.}000$Excess depreciation expense on tax return$(29\mathrm{.}600)(40,900)(10\mathrm{.}500)$Excess warranty expense in financial incomeTaxable income$20\mathrm{.}50010\mathrm{.}3008\mathrm{.}100$$$841\mathrm{.}900$$$833\mathrm{.}400$$$982\mathrm{.}600$The income tax rate for all years is $20\%.($a$)$Assuming there were no temporary differences prior to $2025,$ prepare the journal entry to record income tax expense, deferredincome taxes, and income taxes payable for $2025,2026,$ and $2027.($List all debit entries before credit entries. Credit account titles areautomatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles andenter O for the amounts. Record journal entries in the order presented in the problem.$)$