Nike, Inc., reports the following tax information in Note 9 to its 2014 financial report. Income before income taxes is as follows: The provision for income taxes is as follows: Required a. Record Nike's provision for income taxes for 2014 using the financial statement effects template. Enter answers in millions in the appropriate account columns, using the second row only if additional space is needed. Use a negative sign with answers, when appropriate. b. Record Nike's provision for income taxes for 2014 (in millions) using journal entries. c. Explain how the provision for income taxes affects Nike's financial statements. d. Calculate and compare Nike's effective tax rate for 2014, 2013, and 2012. Round to one decimal place