Miner Company had pretax accounting income for 2021, its first year of operations, of $758,000. In calculating that income, Miner subtracted a $15,000 fine paid for violating a law. Depreciation on the tax return for the year was $56,000, but book depreciation was only $42,000. Deferred revenues, amounts collected and taxable during 2021 but not yet recognized as revenues, totaled $23.000. The 2021 tax rate is 25%, but the tax rate for all years after 2021 has already been enacted to increase to 30%. Make the journal entry to record taxes for 2021. If you have both deferred tax assets and deferred tax liabilities, record them separately. Show your work