Blossom Company has the following two temporary differences between its income tax expense and income taxes payable. 2025 2026 2027 Pretax financial income $823,000 $884,000 $993,000 Excess depreciation expense on tax return (29,700) (38,800) (9,500) Excess warranty expense in financial income 20,200 10,300 8,000 Taxable income $813,500 $855,500 $991,500 The income tax rate for all years is 20%. (a) Assuming there were no temporary differences prior to 2025, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2025, 2026, and 2027. (List all debit entries before credit er SU