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

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

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 $0$ for the amounts. Record journal entries in the order presented in the problem.$)$