Crane Corporation has one temporary difference at the end of 2020 that will reverse and cause taxable amounts of $52,300 in 2021, $57,200 in 2022, and $62,400 in 2023. Crane's pretax financial income for 2020 is $302,600, and the tax rate is 30% for all years. There are no deferred taxes at the beginning of 2020. Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020. (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 O for the amounts.) Account Titles and Explanation Debit Credit