In 2019, its first year of operation, Marples Co. shows $180,000 of depreciation for tax purposes and $138,000 of depreciation for accounting purposes. The companys taxable income is $2,400,000 in 2019. Prepare the 2019 journal entry to record taxes for Marples Co. if the tax difference is expected to reverse evenly in 2020, 2021, and 2022. The tax rate for 2019 is 30%, but a tax rate of 40% has been enacted for 2020 and beyond.