please include current and deferred tax expense subheads in part C

(3) In 2019, its first year of operation, Beatrix Co. records warranty expense of $320,000 for financial accounting purposes and none for tax purposes. The company shows $1,200,000 of pretax accounting income for 2019. a. Prepare the 2019 journal entry to record taxes for Beatrix Co. if the 2019 tax rate is 40% and the enacted tax rate for 2020 and beyond is 30%. b. Assume that the next year (2020), Beatrix has no new warranty expense for financial accounting purposes, but deducts $140,000 for warranties for tax purposes. The 2020 pretax accounting income is $900,000, and the tax rate is 30%, as expected. Prepare the 2020 journal entry to record taxes. c. Refer to part b. Prepare the bottom part of the 2020 Income Statement, beginning with Net Income Before Tax