Question $2$ of $3$

$-17$

$\backslash$table$[[,2025,2026,2027],[$Pretax financial income,$$867,000,$$$864,000,$$$990,000],[$Excess depreciation expense on tax return,$(30,100),(41,400),],[$ss warranty expense in financial income,$20,200,10,500,8,300],[$axable income,$$857,100,$$$833,100,$$$988,600]]$

The income tax rate for all years is $20\%.$

$($a$)$

Assuming there were no temporary differences prior to $2025,$ prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for $2025,2026,$ and $2027.($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 O for the amounts. Record journal entries in the order presented in the problem.$)$

$\backslash$table$[[$Account Titles and Explanation,${2025}_{?}$