$\backslash$table$[[$No$,$Date,Account Title,Debit,Credit$],[1,$December $31,$Wages expense,$,8,100,],[,,$Wages payable,$,,8,100],[2,$December $31,$Unearned revenue,$,4,300,],[,,$Pool cleaning revenue,$,,4,300],[3,$December $31,$Utilities expense,$,580(,],[,,$Utilities payable,$,,580],[4,$December $31,$Interest expense,$,3,125,],[,,$Interest payable,$,,3,125],[5,$December $31,$Accounts receivable,$,860,],[,,$Pool cleaning revenue,$,,860],[6,$December $31,$Insurance expense,$(>),300,],[,,$Prepaid insurance,$,,300],[7,$December $31,$Supplies expense,$,22,100(>),],[,,$Supplies,$,,22,100],[8,$December $31,$Depreciation expense,$,8,900,],[,,$Accumulated depreciation,$,,8,900],[9,$December $31,$Interest receivable,$,170,],[,,$Interest revenue,$,,170(>)],[10,$December $31,$Income tax expense,$,,],[,,$Income taxes payable,,,$]]$

ere is the question:

Penny's Pool Service & Supply, Incorporated $($PPSS$)$ is completing the accounting process for the first year of operations ended on December $31.$ Transactions during the year have been journalized and posted. The data for the adjusting entries follows:

PPSS owed $$8,100$ in wages to the office receptionist and three assistants for working the last $10$ days in December. The employees will be paid early next year.

On October $1$ of the current fiscal year, PPSS received $$25,800$ from customers who prepaid pool cleaning service for one year beginning on November $1$ of the current year.

The company received a $$580$ utility bill for December utility usage. It will be paid early next year.

PPSS borrowed $$75,000$ from a local bank on August $1,$ signing a one$-$year, $10$ percent note. The note and interest are due on August $1$ of next year.

On December $31,$ PPSS cleaned and winterized a customer's pool for $$860,$ but the service was not yet recorded on December $31.$

On November $1$ of the current fiscal year, PPSS purchased a two$-$year insurance policy for $$3,600,$ with coverage beginning on that date. The amount was recorded as Prepaid Insurance when paid.

On December $31,$ PPSS had $$3,900$ of pool cleaning supplies on hand after purchasing supplies costing $$26,000$ during the year from Pool Corporation, Incorporated.

PPSS estimated that depreciation on its buildings and equipment was $$8,900$ for the year.

At December $31,$ $$170$ of interest on investments was earned that will be received in the next year.

The company's income tax rate for the year was $22$ percent.

PLEASE help me answer the last entry "The company's income tax rate for the year was $22$ percent". I do not understand what I am doing wrong because putting the accounts "Income Tax Expense" and "Income Taxes Payable" it says that it is correct but I do not know or understand how to get those values?