Landusky Apparel Incorporated began operations on Jan 1, 2020. They have taxable income in 2020 of $28,000. 2020 Tax Rate is 30%. Expected Future Enacted Tax Rates are: 2021 = 35%, 2022 = 40%. They have the following:

Unearned Lease Revenue of $3,000 - It is expected that all the unearned lease revenue will be earned in 2021

Accounts Receivable of $4,400 - It is expected that $3,100 of the Accounts Receivable will be received in 2021 and the rest will be received in 2022

Prepaid Advertising Expense of $1,200 - It is expected that all the Prepaid Advertising Expense will be used in 2021

Warranty Expense of $800 - It is expected that $500 will be spent on to satisfy these warranties in 2021 and the $300 will be spent to satisfy the rest of the warranties in 2022.

Fill in the journal entry to record tax expense for Landusky.