In 2023, Swifty Ltd., which follows IFRS, reported accounting income of $330,000 and the 2023 tax rate was 18%. Swifty had two timing differences for tax purposes: CCA on the company's tax return was $342,300. Depreciation expense on the financial statements was $216,000. Accrued warranty expense for financial statement purposes was $85,400 (accrued expenses are not deductible for tax purposes). This is the first year Swifty offers warranties. Both of these timing differences are expected to fully reverse over the next four years, as follows: Prepare the journal entry to record deferred income taxes for 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)