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BCB Corporation has made 11 monthly payments totaling $ 160 comma 000 $160,000 for its estimated annual income tax. At yearend, income tax expense for

BCB Corporation has made 11 monthly payments totaling $ 160 comma 000

$160,000 for its estimated annual income tax. At yearend, income tax expense for BCB Corporation amounts to $ 185 comma 000

$185,000. The adjusting entry will involve a_______.

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