please complete part A and also B which is preparing the joirnal

The following facts relate to Sunland Corporation. 1. Deferred tax liability, January 1,2025,$23,200. 2. Deferred tax asset, January 1,2025,$0. 3. Taxable income for 2025,$102,600. 4. Pretax financial income for 2025,$208,000. Cumulative temporary difference at December 31,2025 , giving rise to future taxable amounts, $259,200. Cumulative temporary difference at December 31,2025 , giving rise to future deductible amounts, $37,800. 7. Tax rate for all years, 20%. 8. The company is expected to operate profitably in the future. (a) Compute income taxes payable for 2025. Income taxes payable $ eTextbook and Media List of Accounts Attempts: 0 of 5 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above. Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2024. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)