If you have an unadjusted trial balance with a Income Tax Payable of 400,000 (DR) where did the (CR) go? What potential account would have been (CR) for the 400,000? 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. Where to start?