IUs $3($LO$1,2)$ Excel $($One Temporary Difference, Future Taxable Amounts, One Rate, Beginning Deferred Taxes$)$ Bandung Corporation began $2025$ with a $$46,000$ balance in the Deferred Tax Liability account. At the end of $2025,$ the relatod cumulative temporary difference amounts $10350,000,$ and it will reverse evenly over the next $2$ years. Pretax accounting income for $2025$ is $$525\mathrm{.}000,$ the tax rate for all years is $20\%,$ and taxable income for $2025$ is $$405,000,$

Instructions

$8.$ Compute income taxes payable for $2025.$

b$.$ Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes pryable for $2025.$

c$.$ Prepare the income tax expense section of the income statement for $2025$ beginning with the line "Inoome before income taxes"