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 $$301,500,$ Taxable incume for $2023$ is $$913,000.$ Thef

$($a$)$

Assume nown that Ayayai follows ASPE and that it is more likely than not that $$25,500$ 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 account titles are outomatically indented when the 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$)$

$\backslash$table$[[$Year$,$Account Titles and Explanation,Debit,Credit$],[2023,,,]]$

$($To record current tax expense$)$

$2023$

$($To record future tax benefit$)$

$$

$$

$($To record future tax benefit$)$

$2023$

$$

$$

$$

$$

$$

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