If you have an unadjusted trial balance with a Income Tax Payable of 400,000 (DR) where did the (CR) go? Cash? Keep in mind the Income tax for end of year has not been calculated yet. The unadjusted trial balance is balanced. You have no journal entries for reference and there is a note that 900,000 tax payments was made during the year. Once the year end income tax is calculated how is the trial balance sheet adjusted?