Crandall Cop. was formed in 20X1. Relevant information pertaining to 20X1, 20X2, and 20X3 is as follows:

	20X1	20X2	20X3
Earnings before income tax	$100,000	$100,000	$100,000
Accounting income includes the following:
Depreciation (assets have a cost of $120,000)	10,00	10,000	12,000
Pension expense*	5,000	7,000	10,000
Warranty expense	3,000	3,000	3,000
Dividend income (nontaxable)	2,000	2,000	3,000
Taxable income includes the following:
Capital cost allowance	25,000	15,000	7,000
Pension funding (amount paid)	7,000	8,000	9,000
Warranty costs paid	1,000	4,000	3,000
Tax rate - enacted in each year	40%	44%	48%

*Pension amounts are tax deducible when paid, not when expensed. Over the long term, payment will equal total expense. The tax basis for the pension will always be zero. For accounting purposes, there will be a statement of financial position asset account asset called "deferred pension cost" for the difference between the amount paid and the expense, since the amount paid is higher.

Required:

Prepare the journal entry to record income tax expense for each year.