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Sarasota Corporation began operations in 2025 and reported pretax financial income of $215,000 for the year. Sarasota's tax depreciation exceeded its book depreciation by $36,000. Sarasota's tax rate for 2025 and years thereafter is 40%. Assume this is the only difference between Sarasota's pretax financial income and taxable income. Prepare the journal entry to record the income tax expense, deferred income taxes, and income taxes payable. (List ell debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered. Do not indent manualij if no entryls required, select "No Entry" for the account titles and enter O for the amounts.) Show how the deferred tax liability will be classified on the December 31,2025 , balance sheet. Deferred tax liability should be classified as a on the December 31, 2025, balance sheet. eTextbook and Media