d) Heron Corporation, a calendar year, accrual basis taxpayer, provides the following financial reporting information for 2016. Heron Corporation's accountants have determined that the amounts of sales revenue and business expenses are the same for tax purposes. However, the accountants do not understand how to use the rest of the n to compute taxable income or how to complete Schedule M-1 on the company's Form 1120. Net income per books is $180,300. $360,00 120,00 59,30 Sales revenue Business expenses Federal income tax expense Interest income from tax-exempt bonds Excess of tax depreciation over book depreciation ash dividends paid ravel and entertainment expense, not deductible for tax 5 5,00 20,00 90,00 5,40 Use this information to complete Heron Corporation's Schedule M-1 on Form (attached to this exam)