At 12.31.2020, Qu & Quizhpilema Auto Repairs (Q2) has a warranty liability of $230,000 and taxable income of $26,000,000. At 12.31.2019, Q2 had a deferred tax asset of $86,000 related to the difference in warranty expense, its only temporary difference. The enacted tax rate is 25% each year. Required: Q2's entry to record income tax expense for 2020 is: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)