Music Media Ltd. prepares statements quarterly. Part A: Required: 1. Based on 2022 results, Musics estimated tax liability for 2023 is $315,960. Music will accrue 1/22 of this amount at the end of each month (assume the installments are paid the next day). Prepare the entry on January 31, 2023, to accrue the tax liability and on February 1 to record the payment. 2. At year-end, December 31, the actual income tax for 2023 was determined to be $321,420. Prepare the adjusting entry on December 31 to record the accrual (assume 11 months have been accrued to date in 2023). Record the payment