For the year ended June 30, 2021, Metlock Inc. had service revenue of $752,000 and operating expenses of $586,000. The company has a 15% income tax rate. No income tax instalments have been paid or recorded. Prepare the journal entry to record income tax. (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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
June 30	enter an account title to record income tax expense	enter a debit amount	enter a credit amount
	enter an account title to record income tax expense	enter a debit amount	enter a credit amount
	(To record income tax expense.)