For the year ended December 31, 2023, Whispering Ltd. reported income before income taxes of $212,300. Prior to 2023 taxable income and accounting income was the same each year. In 2023, Whispering Ltd. paid $123,900 for advertising; of this amount, $41,300 was expensed in 2023. The remaining $82,600 was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full $123,900 was deductible for tax purposes in 2023. The company paid $30,300 in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Whispering Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were $27,000, of which $21,800 was actual repairs for 2023 and the remaining $5,200 was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled $42,200 in 2023, only half of which were deductible for income tax purposes. Depreciation expense for 2023 was $102,600. Capital Cost Allowance (CCA) claimed for the year was $133,300. Depreciation and CCA relate to an asset that was purchased on January 1, 2023 for $513,000. Whispering was subject to a 25% income tax rate for 2023. Whispering follows IFRS. (d) Record current income taxes for 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Account Titles and Explanation eTextbook and Media Debit Credit