Carla Inc. had pretax financial income of $163,000 in 2025. 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 Carla's journal entry to record 2025 taxes, assuming a tax rate of 25%. (List all debit entries before credit entries. 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 Ofor the amounts.)