Joseph Corporation purchased a piece of equipment in 2022 for $75,000 and depreciates the equipment using straight-line depreciation over 5 years for book purposes. Joseph Corp. uses an accelerated method of depreciation for tax purposes. Pre-tax book income is $45,000 and the enacted tax rate for all years is 40%. \begin{tabular}{|l|c|r|r|} \hline Year & Book dep & Tax depr & Difference \\ \hline 2022 & 15,000 & 25,000 & 10,000 \\ \hline 2023 & 15,000 & 33,335 & 18,335 \\ \hline 2024 & 15,000 & 11,110 & (3,890) \\ \hline 2025 & 15,000 & 5,555 & (9,445) \\ \hline 2026 & 15,000 & & (15,000) \\ \hline \end{tabular} Joseph Corporation also provides a warranty on their products and recorded a $5,000 warranty expense for book purposes in 2022. Joseph anticipates that the warranty claims will be paid out $4,000 in 2023 and $1,000 in 2024. Instructions: Journalize income tax expense, deferred income taxes, and income taxes payable for all years 2022 - 2026