Swifty Company has the following two temporary differences between its income tax expense and income taxes payable. 2017 2018 2019 Pretax financial income $876,000 $908,000 $904,000 Excess depreciation expense on tax return (28,500 ) (41,000 ) (10,000 ) Excess warranty expense in financial income 20,900 10,300 8,000 Taxable income $868,400 $877,300 $902,000 The income tax rate for all years is 40%. Assuming there were no temporary differences prior to 2017, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019.