Krammer Corporation began operations on 1/1/21. On 12/31/21, Krammer has pretax accounting income of $570,000 and taxable income
of $615,000. The difference is due to the following:
a)	Krammer uses a different method of depreciation for tax purposes than accounting, allowing additional depreciation
	of $90,000 to be deducted in computing taxable income.
b)	Estimated warranty costs of $100,000 were deducted in computing accounting income. Actual expenditures for warranties
	in 2021 were $45,000, and the remainder will be deductible for tax purposes in future years.
c)	In 2021, Krammer receiveda $160,000 cash payment for rent of a portion of its warehouse currently not being used. The payment
	covered the rent for 2021 and 2022.
Krammer has enacted tax rates of 21% for 2021 and 22% for 2022 and thereafter. Prepare the 2021 tax journal entry needed by Krammer.