BE19.9 (LO 1, 2) Shetland Inc. had pretax financial income of $154,000 in 2020. Included in the compu- tation of that amount is insurance expense of $4,000 which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by $10,000. Prepare Shetland's journal entry to record 2020 taxes, assuming a tax rate of 25%