2026 Ivanhoe Company has the following two temporary differences between its income tax expense and income taxes payable. Prepare the income tax expense section of the income statement for 2027, beginning with the line "Pretax financial income." (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses es. (45).) Assuming there were no temporary differences prior to 2025, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2025, 2026, and 2027. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Indicate how deferred taxes will be reported on the 2027 balance sheet. Ivanhoe's product warranty is for 12 months