would you please help to answer this question with the correct answer, thank you!

Buffalo Inc. had pretax financial income of $145,500 in 2025 . Included in the computation of that amount is insurance expense of $4,300 which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by $9,300. Prepare Buffalo's journal entry to record 2025 taxes, assuming a tax rate of 30%. (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.)