Andrew is working to prepare the financial statements for December 2021 year end. the deferred taxes have been determined as follows:

item deductible (Taxable differences)

Investment at FVPL (9000)

Equipment 45000

Warranty 4000

opening balance for 2021 is a deferred income tax liability of 3200. the effective corporate tax rate 32%

prepare the journal entry to record defered income taxes for the december 31,2021 year end