At the end of the year, the deferred tax asset account had a balance of $20 million attributable to a temporary difference of $80 million in a liability for estimated expenses. Taxable income is $124 million. No temporary differences existed at the beginning of the year, and the tax rate is 25%. Prepare the journal entry(s) to record income taxes, assuming it is more likely than not that three-fourths of the deferred tax asset will not ultimately be realized. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 5,500,000 should be entered as 5.5).) Journal entry worksheet