Kantner, Inc., is a domestic corporation with the following temporary timing differences for the current year. The building depreciation for tax purposes exceeds book depreciation by $18,000. The furniture and fixtures depreciation for tax purposes exceeds book depreciation by $1,600. The accrued warranty expenses in the amount of $10,000 are deductible for book purposes but not yet deductible for tax. In addition to the temporary differences, Kantner reported two permanent book-tax differences. It earned $7,800 in tax-exempt municipal bond interest, and it reported $850 in nondeductible business meals expense. Kantner's book income before tax is $50,000. Assume a 21% Federal corporate tax rate and no valuation allowance.

Round your answer to the nearest dollar.

Kantner's current income tax expense is $

Prepare the journal entry to record the income tax expense.

Debit Credit

	Income tax expense (provision)
	Income tax payable