2 ABC Co. recorded $13000 in estimated income taxes at the end of each month (January 2021 to November 2021) and made the related payments on the 15th of the following month. On December 31, 2021 it was determined that the total income tax expense for the year was $146700. What is the amount of the jounral entry necessary at year end to adjust income tax expense for the year to actual, and set up the remaining taxes payable