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

		2020			2021			2022
Pretax financial income		$820,000			$927,000			$912,000
Excess depreciation expense on tax return		(28,700	)		(42,000	)		(9,700	)
Excess warranty expense in financial income		20,100			10,400			7,800
Taxable income		$811,400			$895,400			$910,100

The income tax rate for all years is 20%

Prepare the income tax expense section of the income statement for 2022, beginning with the line Pretax financial income.