Marigold Corp. follows IFRS and began operations in 2017 and reported accounting income of $273,000 for the year. Marigolds CCA exceeded its book depreciation by $39,200. Marigolds tax rate for 2017 and years thereafter is 30%. Assume that the $39,200 difference is the only difference between Marigolds accounting income and taxable income. Prepare the journal entries to record the current tax expense, deferred tax expense, income tax payable, and the deferred tax liability.