Indigo Co. has one temporary difference at the beginning of 2017 of $476,000. The deferred tax liability established for this amount is $142,800, based on a tax rate of 30%. The temporary difference will provide the following taxable amounts: $89,000 in 2018, $210,000 in 2019, and $177,000 in 2020. If a new tax rate for 2020 of 20% is enacted into law at the end of 2017, what is the journal entry necessary in 2017 (if any) to adjust deferred taxes? (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.)