Current Attempt in Progress The following information is available for Metlock Corporation for 2019 (its first year of operations). 1. Excess of tax depreciation over book depreciation, $36,800. This $36,800 difference will reverse equally over the years 20202023. 2. Deferral, for book purposes, of $20,200 of rent received in advance. The rent will be recognized in 2020. 3. Pretax financial income, $310,100. 4. Taxrate for all years, 20%. eTextbook and Media List of Accounts Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2019. (Credit occount titles are outomatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020 , assuming taxable income of $317,800. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)