A company makes the following journal entry for 2021: Dr. Income Tax Expense XXXX Dr. Deferred Tax Asset 78.000 Cr. Deferred Tax Liability 11,000 Cr. Income Tax Payable 200,000 On the income statement, the amount for deferred portion of income tax expense for 2021 appears as: minus sign in front of the amount.) (Very important: Just enter the amount. DO NOT put a plus or