IF ACCOUNTING INCOME IS $500,000$ And A PERMANENT DIFFERENCE TOTALS $-80,000$ THEN, ADJUSTED FINANCIAL INCOME IS $420,000$ TEMPORARY DIFFERENCES ARE; DEPRECIATION $-60,000$ AND WARRANTY EXPENSE $-60,000$ TOTAL $-120,000$ TAXABLE INCOME IS $300,000$ TAX RATE $40\%$ HOW WOULD WE RECORD INCOME TAX PAYABLE, INCOME TAX EXPENSES AND ANY Deferred ITEMS?