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J.W. Jonas Markets, Inc. accepts prepaid grocery orders for home and commercial delivery. This year, the company collected $168,000 in advance orders and delivered $66,000 of the advance orders. The company paid $20,000 in insurance premiums for a policy covering the life of its founder and CEO. Income before considering any revenue recognized on the delivered groceries and the insurance expense is $808,000. J.W. Jonas is subject to a 35% income tax rate. Read the requirements. Requirement a. Prepare the journal entry to record the current-year income tax provision. (Record debits first, then credits. Exclude explanations from any journal entries.) Requirement b. Prepare the footnote, in dollars and percentages, to reconcile the company's federal income tax rate to its effective (actual) tax rate. (Round the percentages to the nearest hundredth of a percent, X.XX\%.)