Allarco Inc. prepares interim financial statements each month. As part of the process, estimated income taxes of $2,600 are accrued each month. The estimated income taxes are paid on the 15th of every month subsequent to the month of accrual. The actual amount of taxes due at the end of the year, December 31, 2014, is determined to be $33,900. Prepare journal entries to record the following : a. The estimated income taxes on January 31, 2014. b. Payment of taxes on February 15, 2014. c. The adjustment to Income Tax Payable on December 31, 2014. Enter the letters above as the explanation, and the dates in the format dd/mmm (ie. 15/Jan). General Journal Page GJ3 Date Account/Explanation F Debit Credit