Early in January $2021,$ DeVille Company purchased machinery costing $$600,000.$ For financial reporting purposes, DeVille Company has a December $31$st year end and uses straight$-$line depreciation. DeVille estimates the useful life of this machinery to be four years with no residual value. For tax purposes, the deduction is $40\%,30\%,20\%,$ and $10\%$ over the life of the machinery. Pretax accounting income for $2021$ was $$700,000,$ which includes interest revenue of $$15,000$ from municipal governmental bonds. Other than the two described, there are no differences between accounting income and taxable income. The enacted tax rate is $25\%.$

Prepare the journal entry to record the $2021$ provision for income taxes. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$\backslash$table$[[$No$,$Transaction,General Journal,Debit,Credit$],[,1,$Income tax expense,$445,000,],[,,$Income tax payable,,$445,000]]$