Determine the income tax expense to be reported in the income statement in each of the three quarterly reports.

Cumulative income before taxes first second third

$64,000. $40,120. $92,800

Estimated annual effective tax rate 36%. 34%. 40%

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23,040 30,120 92,800

Less: income tax reported earlier

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Tax expense to be reported 23,040 30,120 92,800