Assume that Arlington's $2024$ pretax accounting income is $$95,200$ and that Arlington reports $$40,000$ more depreciation expense for tax purposes

than it shows in the accounting records, expected to reverse in $2027.$ Arlington estimates that warranty costs associated with sales in $2024$ will

be $$50,000$; Arlington incurred another $$61,000$ in warranty claims satisfied in $2024.$ Arlington's tax$-$free municipal bond earned another $$5,000$ in $2024.$

A new tax law is enacted in $2024,$ increasing the tax rate from $21\%$ in $2024$ to $24\%$ in $2025$ and $25\%$ in $2026$ and thereafter.

d$.$ Prepare the journal entry necessary to record income taxes at the end of $2024.$

e$.$ What will Arlington report in the tax section of its $2024$ income statement?