Shetland Inc. had pretax financial income of \($154\),000 in 2015 in its first year of operations. Included in the computation of that amount is insurance expense of \($4\),000, which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by \($10\),000. Prepare Shetland’s journal entry to record 2015 taxes, assuming a tax rate of 45%.