Dan plc is preparing its financial statements for the year ended 31 December 20X7. Its initial trial balances show the following balance:

Income tax payable on 1 January 20X7		351,083
Income tax paid	337,850

The income tax paid during the year ended 31 December 20X7 completely settles the 20X6 liability. The total estimated tax due on the profits for the year ended 31 December 20X7 is 402,917 Dan plc should record the following journal at 31 December 20X7

A. Debit Income tax expense 389,684; Credit Income tax payable 51,834, Credit Income tax paid 337,050

B. Debit Income tax expense 389,684, Credit Income tax payable 65,067, Credit Income tax paid 324,617

C. Debit Income tax expense 402,917, Credit Income tax payable 65,067, Credit Income tax paid 337,850

D. Debit Income tax expense 402,917, Credit Income tax payable 51,834; Credit Income tax paid 351,083