At the end of the year, the deferred tax asset account had a balance of $36 million attributable to a temporary difference of 144 million in a liability for estimated expenses. Taxable income is $156 million. No temporary differences existed at the be yor and the tax rate is 25% Pas the journal entryts) to record income taxes, assuming it is more likely than not that three-fourths of the deferred a not ultimately be realized Note: If no entry is required