At the beginning of the current fiscal year, Withering Corporation had a deterred income tax liablity balance of $20,000, which relates to depreclable assets. During the year, Withering reported the following information * Income before income taxes for the year was $300,000 and the tax rate was 45%. Depreclation expense was $150,000 and CCA was $130000 Unearned rent revernue was reported at $120,000. Rent revenue is taxable when the cash is received. There was no opening balance in the unearned rent revenue account at the beginning of the year . No other items affected deferred tax amounts other than these transactions. Required: Prepare the journal entry or entries to record income taxes for the year (Accounts titles might be used:Cash, ncome tax payable,Deferred income tax asset,Deferred income tax liability, Income tax expense-current,Income tax expense- deferred.)