Ivanhoe Company reports pretax financial income of $68,600 for 2020 . The following items cause taxable income to be different than pretax financial income. 1. Depreciation on the tax return is greater than depreciation on the income statement by $15,600. 2. Rent collected on the tax return is greater than rent recognized on the income statement by $22,900. 3. Fines for pollution appear as an expense of $11,600 on the income statement. Ivanhoe's tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of 2020 . Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020 . (Credit account titles are automatically indented when 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.)