Matadors Corp. computed pretax financial income of $50,000 for the first year of its operations ended December 31, 2015. Unearned rent revenue of $60,000 had been recognized as taxable income in 2015 when the cash was received but had not yet been recognized in the financial accounting records. The unearned rent is expected to be recognized on the books in the following pattern. Year 2016 2017 2018 2019 Amount $10,000 15.000 15,000 20,000 The enacted income tax rate is 30% for 2015 and all future years. Prepare the journal entries necessary to record income taxes for 2015. Assume that there will be sufficient income in each future year to realize any deductible amounts