Martinez Company has the following two temporary differences between its income tax expense and income taxes payable.

		2020			2021			2022
Pretax financial income		$828,000			$887,000			$901,000
Excess depreciation expense on tax return		(30,500	)		(40,200	)		(10,100	)
Excess warranty expense in financial income		20,700			10,500			8,100
Taxable income		$818,200			$857,300			$899,000

The income tax rate for all years is 20%.

(a)

Assuming there were no temporary differences prior to 2020, prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020, 2021, and 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
2020
2021
2022