In 2021. Ryan Management collected rent revenue for 2022 tenant occupancy. For financial reporting, the rent is recorded as deferred revenue and then recognized as revenue in the period tenants occupy rental property For tax reporting, the rent is taxed when collected in 2021. The deferred portion of the rent collected in 2021 was $2100 milion. No temporary differences existed at the beginning of the year, and the tax rate is 25%. Suppose the deferred portion of the rent collecte was $80 million at the end of 2022 Taxable income is $820 milion Prepare the appropriate journal entry to record income taxes in 2022. (if no entry is required for a transaction/event, select "No Journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (le, 5,500,000 should be entered as 5.5).)