Exercise 19-8 (Part Level Submission) Pearl Company has the following two temporary differences between its income tax expense and income taxes payable.

	2017	2018	2019
Pretax Financial Income	$820,000	$866,000	$952,000
Excess depreciation expense on tax return	(28,700)	(40,100)	(10,300)
Excess warranty expense in financial income	19,000	10,200	7,600
Taxable income	$810,300	$836,100	$949,300

The income tax rate for all years is 40%.

Assuming there were no temporary differences prior to 2017, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debits	Credits
2017	2017	2017
2018	2018	2018
2019	2019	2019