in deferred tax accounts. Required a. Record the income tax journal entry on December 31. - Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). b. Assume that there was a january 1 beginning balance of $16,000 in the deferred tax asset account. How wauld your answer to part a change? - Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). in deferred tax accounts. Required a. Record the income tax journal entry on December 31. - Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). b. Assume that there was a january 1 beginning balance of $16,000 in the deferred tax asset account. How wauld your answer to part a change? - Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero)