Indigo Ltd. has made a total of $49730 in instalments for corporate income tax for calendar 2023, all of which have been debited to Current Tax Expense. At year end, Dec. 31, 2023, the accountant has calculated that the corporation's actual tax liability is only $45100. What is the correct adjusting entry to reflect this fact? O Dr. Current Tax Expense $4630, Cr. Income Taxes Payable $4630 Dr. Income Taxes Payable $4630, Cr. Current Tax Expense $4630 O Dr. Income Taxes Receivable $4630, Cr. Current Tax Expense $4630 O Dr. Current Tax Expense $45100, Cr. Income Taxes Payable $45100