Gigi Co. at the end of 2018, in its first year of operations, prepared a reconciliation between pre-tax financial income and taxable income as follows: Pre-tax financial income $ 760,000 Estimated expenses deductible for taxes when paid 1,200,000 Extra depreciation (1.350,000 Taxable income $_610,000 Estimated warranty expense of $800,000 will be deductible in 2019, $100,000 in 2020, and $300,000 in 2021. The use of the depreciable assets will result in taxable amounts of $450,000 in each of the next three years. (d) Assume that the pre-tax financial income was $790,000, $680,000 and $900,000 for 2019, 2020 and 2021 respectively. Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2019, 2020 and 2021. The income tax rate was 40% for all years