Sunland Company has two temporary differences between its income tax expense and income taxes payable. The following information is available: The income tax rate for all years is 20%. Prepare the journal entry to record income tax expense, deferred income taxes, and income tax payable for 2025, 2026 , and 2027. (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. List all debit entries before credit entries.) 2027