Carla Vista Corporation reports pretax financial income of $265,900 for 2025 . The following items cause taxable income to be different than pretax financial income: 1. Rental income on the income statement is less than rent collected on the tax return by $64,100. 2. Depreciation on the tax return is greater than depreciation on the income statement by $41,200. 3. Interest on an investment in a municipal bond of $8,000 on the income statement. Carla Vista' tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of 2025 . (a) Compute taxable income and income taxes payable for 25. Taxable income Income taxes payable Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, selec "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)