4. (6 points) Luka Yard Services reports warranty expense by estimating the amount that eventually will be paid to satisfy warranties on its product sales. For tax purposes, the expense is deducted when the warranty work is completed. At December 31, 2021, Luka has a warranty liability of $2 million and taxable income of $75 million. At December 31, 2020, Luka reported a deferred tax asset of $435,000 related to this difference in reporting warranties, its only temporary difference. The enacted tax rate is 25% each year. Prepare the appropriate journal entry to record Luka's income tax provision for 2021. Debit Account Credit Account Debit Amount Credit Amount