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Concrete Restoration Industries began operations in January 2022. After the first year of operations, the following information was provided to you for year ending December 31 , 2022 1. Pretax financial statement income: $805,600 2. Differences between financial statement income and tax return income were as follows: a. Gross profit reported on long-term contracts was $175,000 on the financial statement, and $60,000 on the tax return. b. Depreciation expense was $14,000 on the financial statement, and $28,000 on the tax return. c. The company was fined $8,000 for OSHA violations on a construction project. The fine was reported as an expense in the financial statements; however, it is not deductible for tax purposes. d. The company reported "unearned" revenue of $25,000 on the balance sheet as of December 31,2022 , however, on the tax return the $25,000 was taxable income in 2022 . Required a. Prepare a schedule to reconcile F/S income to T/R income. b. Prepare all journal entries to account for taxes in 2022 . Note: Tax rate is 40%