Active Rafts, Inc. reported a net deferred tax asset balance of $166,500 resulting from an estimated warranty expense accrual for book purposes. The total book-tax difference related to the bases of the estimated warranty liability is $370,000. The enacted statutory tax rate related to this balance changed from 45% to 40%, effective immediately. What journal entry does Active Rafts need to make to adjust for this change in tax rates? (Round your answer to the nearest whole dollar. Record debits first, then credits. Exclude explanations from any journal entries.) Account Current year 4 Submit test