Michael Corporation had income before income taxes of $214,300 in 2025. Michael's current income tax expense is $23,600, and deferred income tax expense is $16,300. Prepare Michael's 2025 income statement, beginning with "Income before income taxes (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45)) MICHAEL CORPORATION Income Statement (Partial) December 31, 2025 SU