BE19-9 5.01,2) Shetland Inc. had pretax financial income of $154,000 in 2017. Included in the computation of that amount is insurance expense of $4,000 which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds account ing depreciation by $10,000. Prepare Shetland's journal entry to record 2017 taxes, assuming a tax rate of 45%