It says that my answer is not complete. Please answer thank you. In its first year of operations, Martha Enterprises Corp. reported the following information:

a$.$ Income before income taxes was $$640,000.$

b$.$ The company acquired capital assets costing $$2,400,000$; depreciation was $$160,000,$ and CCA was $$120,000.$

c$.$ The company recorded an expense of $$155,000$ for the one$-$year warranty on the company's products; cash

disbursements amounted to $$79,000.$

d$.$ The company incurred development costs of $$77,000$ that met the criteria for capitalization for accounting purposes.

Development work was still ongoing at year$-$end. These costs could be immediately deducted for tax purposes.

e$.$ The company made a political contribution of $$30,000$ and expensed this for accounting purposes.

f$.$ The income tax rate was $28\%$ and the year $2$It tax rate was enact, at $30\%.$

In the second year, the company reported the following:

a$.$ Earnings before income tax were $$1,700,000.$

b$.$ Depreciation was $$160,000$; CCA was $$360,000.$

c$.$ The estimated warranty costs were $$250,000,$ while the cash expenditure was $$305,000.$

d$.$ Additional development costs of $$200,000$ were incurred to complete the project. For accounting purposes,

amortization of $$48,000$ was recorded.

e$.$ Golf club memberships for top executives cost $$35,000$; this was expensed for accounting purposes as a marketing

expense.

Required:

Prepare the journal entries to record income tax expense for the first and second years of operation. $($If no entry is

required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$