Flint corporation began operations in 2025 and reported pretax financial income of 227000 for the year. Flint tax depreciation exceeds its books depreciation by 45000. Flint tax rate for 2025 and years thereafter is 30%. Assume this is the only difference between flint pretax financial and taxable income. "Prepare journal entry to record income tax, deffered income tax and income tax payable"