A corporation has paid estimated income taxes of $57,500 during the year 2013. At the end of the year, the corporation's tax bill is computed to be $52,100. The journal entry to record the adjustment would be:

Debit Income Tax Refund Receivable $5,400; credit Income Tax Expense $5,400

Debit Income Tax Expense $5,400; credit Income Tax Payable $5,400

Debit Income Tax Refund $5,400; credit Cash $5,400

None of the above