Current Attempt in Progress Cullumber Company has the following two temporary differences between its income tax expense and income taxes payable. The income tax rate for all years is 20%. Assuming there were no temporary differences prior to 2025, prepare the journal entry to record income tax expense, deferre income taxes, and income taxes payable for 2025, 2026, and 2027. (tist all debit entries before credit entries. Credit occount titles automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles enter O for the amounts. Record joumal entries in the order presented in the problem.) 2027