At the end of 2016, Sentry Company reported a deferred tax liability of $6,916 based on an income tax rate of 26%. On January 2, 2017, Congress changed the income tax rate to 32%.

Required:

1.	Calculate the amount of the adjustment to Sentrys 2016 year-end deferred tax liability.
2.	Prepare the journal entry to correct Sentrys deferred tax liability.