Ayayai Corp. had a Deferred Tax Asset account with a balance of $$81,300$ at the end of $2022$ due to a single temporary difference of $$271,000$ related to warranty liability accruals. At the end of $2023,$ this same temporary difference has increased to $$301,500.$ Taxable income for $2023$ is $$913,000.$ The tax rate is $30\%$ for all years.

$($a$)$

Assume now that Ayayai follows ASPE and that it is more likely than not that $$25\mathrm{.}500$ of the future tax asset will not be realized, prepare the journal entries to record income taxes for $2023.$ Ayayai uses a valuation allowance account. $($List all debit entries before credit entries Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $\text{'}$No Entry' for the account titles and enter $0$ for the amounts.$)$

$($To record current tax expense$)$

$2023$

$($To record future tax benefit$)$

$2023$

$($To bring the deferred tax assets account to its realizable value$)$