Canter Corporation began operations on 1/1/21. On 12/31/21, Canter has pretax accounting income of $95,000. Canter has the following differences for tax purposes. a) Canter uses a different method of depreciation for tax purposes than accounting, allowing additional depreciation of $90,000 to be deducted in computing taxable income. The additional depreciation is expected to start reversing in 2024. b) Estimated warranty costs of $50,000 were deducted in computing accounting income. Actual expenditures for warranties in 2021 were $35,000, and the remainder will be deductible for tax purposes when the expenditures occur, expected next year. d) Canter earned $25,000 interest on tax-free municipal bonds. Canter has enacted tax rates of 21% for 2021 and 23% for 2022 and 24% for future years. Prepare the 2021 tax journal entry needed by Canter. (Show all relevant computations.)