Located in Prince Albert, Saskatchewan, Vector Enterprises, has a December 31 year-end and prepares annual financial statements. They gathered the following information to prepare the current year's statements: 1 Services provided to customers for the month of December were $4,534. These taxable services are on-account. The PST in Saskatchewan is 6% and the GST is 5%. 2 On March 1, 2022, a client paid $7,200 in advance for monthly services from March 1, 2022, to May 31, 2023. This amount was credited to the Unearned Revenue account. 3 The power bill for December in the amount of $128 was received but is unpaid and unrecorded. 4 On December 20th, the company estimated income taxes to be 23% of net income before taxes and recorded a journal entry based on this estimate. Total net income before taxes for the year was $701,490. At year-end, December 31", the actual income tax expense has been determined to be $247,800. The actual amount has not been adjusted to the accounts. REQUIRED: Using the above information, prepare the required journal entries on December 31 for the company.