antner, Inc., is a domestic corporation with the following balance sheet for book and tax purposes at the end of the year. Assume a 21% ederal corporate tax rate and no valuation allowance. Tax Book Debit/Credit) Debit/(Credit) Assets Cash $1,000 $1,000 9,000 9,000 850,000 850,000 Accounts receivable Buildings Accumulated depreciation Furniture and fixtures (620,000) (700,000) 40,000 40,000 Accumulated depreciation (10,000) (8,000) Total assets $190,000 $272,000 Liabilities 50 Accrued warranty expense Note payable (16,000) ($ 40,000 (16,000) (356,000) Total liabilities (516,000) Stockholders' Equity Paid-in capital ($50,000) (124.000) (5190,000) (550,000) (166,000) Retained earnings (5272.000) Total liabilities and stockholders equity The partial beginning of the year tax and book balance sheet Information is provided below. Complete the table and determine Kantner's deferred tax benefit or expense for the current year Net Book Value Tax Adjusted Basis Temporary Difference Combined Tax Rate Deferred Tax Asset/(Liability) Accumulated depreciation-Building $600,000 $662,000 X 2194 x Accumulated depreciation Furniture & fixtures 4,000 4,400 X 21 Accrued warranty expense 30,000 0 216 Net deferred tax liability Provide the journal artysary to record this amount JOURNAL Debit Credit Post. Ref. DATE Description Income tax expense (provision) Deferred tax liability