10. KWSC Inc. paid monthly corporate income tax instalments of $500 commencing February 15, 2020. The company's income before income tages for the year ended December 31, 2020 was $15,000. The corporate income tax rate is 40%. KWSC paid the 2018 corporate income taxes owing on January 31, 2021, Instructions: a. Record the February 15, 2020 payment b. Record the 2021 corporate income tax expense. c. Record the January 31, 2021 payment