I have attached a photo of the question below. Need to know what the journal entries are.

Question 4 Incomplete answer Marked out of 15.00 Flag question Recording Multiple Temporary Differences, Change in Enacted Tax Rate The Billboard Company has a deferred tax liability in the amount of $14,000 at December 31, 2020, relating to a $40,000 installment sale receivable, $20,000 of which is collected in 2021. The tax rate in 2021 is 35%. However, the rate for 2022 and thereafter is changed during 2021 to 25%. Warranty expense in 2021 included in the determination of pretax GAAP income is $100,000, with these amounts expected to be incurred and deductible for tax purposes in 2022. Pretax GAAP income is $280,000 in 2021. Required Prepare the journal entry to record income taxes in 2021. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Note: If the journal entry includes an extra line that is not required, select "N/A" as the account name and leave the Dr. and Cr. answers blank (zero) in the very last row of the journal entry. Date Account Name Dr. Cr. 0 0 Dec. 31, 2021 Income Tax Expense Income Tax Payable Deferred Tax Liability 0 0.3 0 0 0 o 0 0 Please answer all parts of the