18) Gamma had previously recorded a deferred tax asset of $400 due to a temporary difference due to warranty liabilities ($1000 x 40%). It now believes it is more likely than not that it will not realize 30% of the deferred tax asset. What is the necessary J.E. to record the valuation allowance adjustment? 19) Gamma reported sales of $5,000 in 2019 and no permanent book-tax income differences. It also recorded an estimated product warranty liability and the related warranty expense of $1,100 for book purposes. There were no additional expenses in 2019. Under tax law, Gamma cannot deduct the estimated warranty expense until it actually provides the services by repairing the product (pays for repairs). The company's tax rate is 40%. What is the JE for I.T. expense for 2019? 20) Continuing the previous example, assume that Gamma made actual warranty repairs at a total cost of $1,100 in 2020. It also reported $3,000 in sales revenue and no additional expenses for the year. Tax rate is 40%. No other book/tax differences. What is the JE for IT expense for 2020