Company A uses straight-line depreciation for financial reporting purposes for equipment costing $500 with an expected useful life of five years and no residual value. Assume that, for tax purses, the deduction is 50%, 20%, 10%, 10%, 10% in those years. Pretax accounting income the first year the equipment was used was $860, which includes interest revenue of $20 from municipal governmental bonds. Other than the two described, there are no differences between accounting income and taxable income. The enacted tax rate is 20%. Which of the following are included in the journal entry to record income taxes? o Credit to deferred tax liability for $150 Debit to deferred tax asset for $150 Debit to income tax expense for $168 Debit to income tax expense for $138