For the year ended December 31,2023, Blue Ltd. reported income before income taxes of \\( \\$ 90,000 \\). In 2023, Blue L.td, paid \\( \\$ 51,000 \\) for rent; of this amount, \\( \\$ 17,000 \\) was expensed in 2023 . The remaining \\( \\$ 34,000 \\) was treated as a prepaid expense for accounting purposes and would be expensed equally over the 2024-2025 period. The full \\( \\$ 51,000 \\) was deductible for tax purposes in 2023 . The company paid \\( \\$ 75.000 \\) in 2023 for membership in a local golf club (which was not deductible for tax purposes). In 2023 Blue Ltd. began offering a 1-year warranty on all merchandise sold. Warranty expenses for 2023 were \\( \\$ 40,000 \\), of which \\( \\$ 30,000 \\) was actual repairs for 2023 and the remaining \\( \\$ 10,000 \\) was estimated repairs to be completed in 2024. Meal and entertainment expenses totalled \\( \\$ 22,000 \\) in 2023 , only half of which were deductible for income tax purposes. Depreciation expense for 2023 was \\( \\$ 160,000 \\). Capital Cost Allowance (CCA) claimed for the year was \\( \\$ 185,000 \\). Blue was subject to a \20 income tax rate for 2023 . Blue follows IFRS. Record deferred 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 occount titles and enter O for the amounts, List debit entry before credit entry)