At the end of 2016, Sweet Company has $182, 800 of cumulative temporary differences that will result in reporting the following future taxable amounts. Tax rates enacted as of the beginning of 2015 are: Sweet's taxable income for 2016 is $327, 700. Taxable income is expected in all future years. (a) Prepare the journal entry for Sweet to record income taxes payable, deferred income taxes, and income tax expense for 2016, assuming that there were no deferred taxes at the end of 2015. (b) Prepare the journal entry for Sweet to record income taxes payable, deferred income taxes, and income tax expense for 2016, assuming that there was a balance of $21, 400 in a Deferred Tax Liability account at the end of 2015