please follow instructions accordingly and be correct

The records for Shapiro Co. show this data for 2021: - Accrued revenue recorded on the books was $450,000. Revenue collected was $320,000. - Life insurance on officers was $3,000. - Fine for pollution was $500 - Machinery was acquired in January for $400,000. Straight-line depreciation over a ten-year life (no salvage value) is used. For tax purposes, MACRS depreciation is used and Bosch may deduct 14% for 2021 . - Interest received on tax exempt NY State bonds was $9,000. - The estimated warranty liability related to 2021 sales was $25,000. Repair costs under warranties during 2021 were $14,000. The remainder will be incurred in 2022. - Pretax financial income is $600,000. The tax rate is 22%. Instructions (a) Prepare a schedule starting with pretax financial income and compute taxable income. (b) Identify each temporary difference as a DTA or DTL. (c) Prepare the journal entry to record income taxes for 2021. (d) Show the presentation of income taxes on the income statement, starting with "income before tax