Ayayai Corp., a public company following IFRS, began its 2023 fiscal year with a debit balance of $12,200 in its Income Tax Receivable account. During the year, Ayayai made quarterly income tax instalment payments of $7,480 each. In early June, a cheque was received from the Receiver General for Canada for Ayayai's overpayment of 2022 taxes. The refunded amount was exactly as Ayayai had calculated it would be on its 2022 income tax return. On completion of the 2023 income tax return, it was determined that Ayayai's income tax based on 2023 income was $38,500. Assume that the cheque from the Receiver General for Canada in early June is for $2,560, instead of $12,200. The difference arose because of calculation errors on Ayayai's 2022 tax return. How would you account for the difference of $9,640 ? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)