Preparing journal entries for income tax expense. The income tax note to the financial statements of Ingersoll-Rand for three recent years shows the following (amounts in millions):

Year 9 Year 10 Year 11 Components of Income Tax Expense Currently Payable $110,975 $105,537 $104,615 Deferred (43,575) (15,537) 14,185 Total Income Tax Expense $ 67,400 $ 90,000 $118,800 Assume that all deferred taxes relate to the use of accelerated depreciation tor income tax purposes and the straight-line method for financial reporting.

a. Give the journal entry to record income tax expense for Year 9. Year 10. and Year 1 1 .

b. Describe the likely reasons for the pattern of currently payable and deferred income taxes for each of the three years.