Brief Exercise 19-9 Sandhill Inc. had pretax financial income of $163,000 in 2017. Included in the computation of that amount is insurance expense of $3,700 which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by $9,300 Prepare Sandhill's journal entry to record 2017 taxes, assuming a tax rate of 40%. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit