At the end of 2019, Pina Company has $179,300 of cumulative temporary differences that will result in reporting the following future taxable amounts.

2020		$61,100
2021		47,800
2022		41,600
2023		28,800
		$179,300

Tax rates enacted as of the beginning of 2018 are:

2018 and 2019		40	%
2020 and 2021		30	%
2022 and later		25	%

Pinas taxable income for 2019 is $317,800. Taxable income is expected in all future years. (a) Prepare the journal entry for Pina 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 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.)

Account Titles and Explanation	Debit	Credit

(b) Prepare the journal entry for Pina to record income taxes payable, deferred income taxes, and income tax expense for 2019, assuming that there was a balance of $22,900 in a Deferred Tax Liability account at the end of 2018. (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.)

Account Titles and Explanation	Debit	Credit