Grouper Inc. had pretax financial income of $$157,900$ in $2025.$ Included in the computation of that amount is insurance expense of $$4,300$ which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by $$9,000.$

Prepare Grouper's journal entry to record $2025$ taxes, assuming a tax rate of $25\%.($List all debit entries before credit entries. Credit account titles are automatically indented when 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.$)$