Current Attempt in Progress Carla Vista Corporation recorded warranty accruals as at December 31, 2023, in the amount of $157,800. This reversing difference will cause deductible amounts of $50,600 in 2024, $41,600 in 2025, and $65,600 in 2026. Carla Vista's accounting income for 2023 is $137,000 and the tax rate is 25% for all years. There are no deferred tax accounts at the beginning of 2023.

Current Attempt in Progress Carla Vista Corporation recorded warranty accruals as at December 31, 2023, in the amount of $157,800. This reversing difference will cause deductible amounts of $50,600 in 2024,$41,600 in 2025 , and $65,600 in 2026. Carla Vista's accounting income for 2023 is $137,000 and the tax rate is 25% for all years. There are no deferred tax accounts at the beginning of 2023. Prepare the journal entries to record income taxes for 2023. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Year Account Titles and Explanation 2023 (To record current tax expense) 2023 (To record deferred tax benefit)