A business has a corporate income tax rate of 40%. It has made no tax payments for the year 2017. The taxes have to be paid at the end of the first quarter of 2018. Based on the following accounting data for the year-end December 31, 2017, which of the following would be the adjusting entry required to be made on December 31 2017 for the taxes? Revenues Rent Expense Interest Expense Salary and Wages Expense Depreciation Expense Dividends Declared $1,135.000 $340,000 $57,000 $230,000 $256,000 $54,000