How would you create a journal entry for number 36? I keep getting it wrong and Im confused. Please help.

36. June 30:Income taxes are to be computed at the rate of 25 percent of net income before taxes. [IMPORTANT NOTE: Since the income taxes are a percent of the net income you will want to prepare the Income Statements through the Net Income Before Tax line. The worksheet contains all of the accounts and their balances which you can then transfer to the appropriate financial statement. xv fx For Period Ending June 30, 2019 Adjusting Entries Debit Credit 5.250,00 Unadjusted Trial Balance Debed Credit 67.078.92 1.151.00 6.144 00 9.200.00 605.00 5.125.00 25600 2.300.00 358 00 Adjusted Trial Balance Debit Crede 67 078 92 5.401.00 5,888.00 6,900.00 24700 5,125.00 29 29 205 000 00 2583.33 20.000.00 . 29 29 205 000 001 2.58333 20.000.00 34 39 34.39 . 105,000.00 105,000.00 1.495 00 1.495.00 1.350.56 1.458.00 Number Ne 1110 Cash 1120 Accounts Receiva 10 1130 Prepaid Insurance 11 1140 Prepaid Rent 12 1150 Office Supplies 13 1211 Office Equip 14 1212 Acum Depe-Office Equip 15 1311 Computer Equip 16 1312 Acum Depr-Computer Equip 17 1411 Building Cost 18 1412 Accum. Depr.-Buding 19 1510 Land 20 2101 Accounts Payable 21 2102 Advanced Payments 22 2103 Interest Payable 23 2105 s lanes Payable 24 2100 Income Taxes Payable 2201 Mortgage Payable 26 2202 Notes Payable 27 3100 Capital Stock 283200 Retained Eamings 29 3300 Dividends 31 3 100 Computer & Consulting Revenue 32 5910 Rent Expense 33 5020 Salary Expense 34 5030 Advertising Expense 35 5040 Repairs & Maint Expense 36 50500L & Gas Expense 37 0 80 Supplies Expense 5090 Interest Expense 3 5100 Insurance Expense 40 5110 DSPeciation Expense 5120 Income Tax Expens 112.500.00 100.250 00 197.850.00 - 112 500 00 100.250.00 197.850.00 1.741 08 1.741.08 16 215.00 21.455.0 - 2.300.00 6.218.00 300.00 1.215 00 8.90.00 35800 1.350.56 255.00 2754701 358.00 TOTAL NET INCOM 470, 31000 428,31000137619 571301007439 015.57 40,015 57 Introduction FAQ Welcome Chart of Accounts Transactions