I noticed that a deferred tax uses future tax rate.In a way,it makes sense.The problem is that theIncome Tax Expense (using pretax amount multiply the current tax rate) will not be equal to the Income Tax Expense (Income Tax Payable plus Deferred Tax Liability minus Deferred TaxAsset that use the future tax rate)when figuring out in doingthe journal entry. I would always assume using the pretax multiplying current tax rate to be correct, but the book would not balance then.

But if using the differences to get the Income Tax Expense for the year so that the book would balance, wouldn't people determine a different pretax amount based on looking at this journal entry alone?