At December 31, 2020, Ayayai Corporation had a deferred tax liability of $328,100, resulting from future taxable amounts of $1,930,000 and an enacted tax rate of 17%. In May 2021, a new income tax act is signed into law that raises the tax rate to 24% for 2021 and future years. Prepare the journal entry for Ayayai to adjust the deferred tax liability. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)