the following data represents the differences between accounting and tax income for Seafood Imports Inc. whose pre-tax income is $600,000 for the year ended December 31. the company's tax rate is 45%. additional information relevant to income taxes includes the following:

a. capital cost allowance of $270,000 exceeded accounting depreciation expense of $120,000 in the current year.

b. rents $20000, applicable to next year, had been collected in December and deferred for financial statement

Please answer it asap

c. In a previous year, the company established a provision for product waranty expense. A summary of the current year's transactions appears below:

i. Warranty expense for the year 42,500

ii. payments made to fulfill product warranties 35,000

d. Insurance expense to cover the company's executive officers was $5500 for the year.

Required: Prepare all journal entries to record income taxes fr Seafood Imports.