At the end of 2019 . Lucretia McEvil Company has $180,000 of cumulative temporary differences that will result in reporting the following future taxable amounts. Tax rates enacted as of the beginning of 2018 are: 2018 and 2019 mone mandines 30 is 2002? and later McEvil's taxable income for 2019 is $320,000. Tacable income is expected in all future years: (a) Prepare the journal entry for McEvil to record income taxes payable, deferred income taxes, and income tax expense for 2019. assuming that there were no deferred taxes at the end of 2018. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.) (b) Prepare the journal entry for McEvil to record income taxes payable, deferred income taxes, and income tax expense for 2019. assuming that there was a balance of $22.000 in a Deferred Tax Liability account at the end of 2018 . (Credit occount titles are. outomatically indented when amount is entered, Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)