For the year ended 12/31/2023, Techtronic reported pretax accounting income of $996,000. The following information also pertains to Techtronic: Techtronic's income tax rate is 25%. At 1/1/2023, Techtronic's records indicate a balance of zero in deferred tax assets and $13,000 in deferred tax liabilities. A. Prepare Techtronic's journal entry/entries to record 2023 income taxes. B. Calculate Techtronic's 2023 net income. For the year ended 12/31/2023, Techtronic reported pretax accounting income of $996,000. The following information also pertains to Techtronic: Techtronic's income tax rate is 25%. At 1/1/2023, Techtronic's records indicate a balance of zero in deferred tax assets and $13,000 in deferred tax liabilities. A. Prepare Techtronic's journal entry/entries to record 2023 income taxes. B. Calculate Techtronic's 2023 net income