$2.$Isabella Innovations reported a deferred tax asset of $$60,000,$ which was the result of a booktax difference related to warranty expense of $$200,000$ and a $30\%$ projected effective tax rate. The enacted statutory rate related to this difference changed from $30\%$ to $35\%,$ effective immediately.

What journal entry is needed to adjust for this change in tax rates?

$\backslash$table$[[\backslash$table$[[$Accounts$],[$A$.$Income Tax Expense$],[$Deferred Tax Asset$]],70,000,],[$Accounts$,70,000,],[\backslash$table$[[$B$.$Income Tax Expense$],[$Deferred Tax Asset$]],10,000,],[$Accounts$,10,000,],[\backslash$table$[[$C$.$Deferred Tax Asset$],[$Income Tax Expense$]],70,000,],[$Accounts$,70,000,],[\backslash$table$[[$D$.$Deferred Tax Asset$],[$Income Tax Expense$]],10,000,]]$

E$.$I don't know yet