Brief Exercise 19-9 Shetland Inc. had pretax financial income of $172,650 in 2014. Included in the computation of that amount is insurance expense of $4,700 which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by $14,000. Prepare Shetlands journal entry to record 2014 taxes, assuming a tax rate of 30%. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit