5) NED BOOKED THE FOLLOWING ENTRY FOR ITS CURRENT YEAR TAX EXPENSE: INCOME TAX EXPENSE DEFERRED TAX LIABILITY TAXES PAYABLE 130,322 5,032 125,290 JOHNSON'S DEPRECIATION ACCRUAL FOR THE BEG AND END OF THE YEAR WAS AS FOLLOWS: BEG END ? 42,800 JOHNSON'S VACATION ACCRUAL FOR THE BEG AND END OF THE YEAR WAS AS FOLLOWS: BEG END 15.600 17,400 THE APPLICABLE TAX RATE IS 34%, WHAT WAS THE BEG DEPRECIATION BOOKITAX DIFFERENCE? (5 POINTS 26,200