Joseph Corporation had income before income taxes of $191,900 in 2025 . Joseph's current income tax expense is $26,300, and deferred income tax expense is $14,700. Prepare Joseph's 2025 income statement, beginning with "Income before income taxes". (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Joseph Corporation had income before income taxes of $191,900 in 2025 . Joseph's current income tax expense is $26,300, and deferred income tax expense is $14,700. Prepare Joseph's 2025 income statement, beginning with "Income before income taxes". (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)