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FINANCIAL ACCOUNTING II The Steiner Corporation had earnings before taxes of $240,000 for the year ended December 31, 2015. During that year, the Company had the following tax-related circumstances: In 2015, Steiner was permitted to deduct the remaining balance of a $20,000 charitable contribution that it had recorded as an expense in 2014; the company had been permitted to deduct only $11,000 for tax purposes in 2014. During 2015, Steiner made payments of $95,600 to the taxing authorities for its estimated taxes. The company wrote of uncollectible accounts receivable of $31,000 during 2015. Steiner estimated its bad debts expense for the year at 0.1 % of its sales of $ 19,000,000. During 2015, Steiner paid $11,000 to independent contractors to repair the products which it had sold to customers and which were still under warranty. The compensation of its own repairmen who worked on products under warranty was $7,000. Replacement parts used in the repairs cost $4,000. Its estimate of warranty expense for 2015 was $28,000 In 2015, depreciation was greater for book purposes than the cost recovery permitted by the tax laws by $14,000. Prepare a schedule for the Steiner Corporation that reconciles earnings before taxes with taxable income for 2015