Larkspur Company has the following two temporary differences between its income tax expense and income taxes payable.

		2020			2021			2022
Pretax financial income		$856,000			$898,000			$974,000
Excess depreciation expense on tax return		(29,100	)		(39,100	)		(10,400	)
Excess warranty expense in financial income		20,600			9,500			7,600
Taxable income		$847,500			$868,400			$971,200

The income tax rate for all years is 20%.

Assuming there were no temporary differences prior to 2020, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020, 2021, and 2022