Note that Cullumber has recorded $50,000 of income tax expense for the year to date. For the purposes of this question, ignore the income tax relating to other comprehensive income. Using the income statement accounts in the trial balance, calculate income before income tax. (Round answer to O decimal places, e.g. 5,275.) Income before income tax eTextbook and Media Question Part Score $ --/0.5 Note that Cullumber has recorded $50,000 of income tax expense for the year to date. Assuming Cullumber has a 28% income tax rate, prepare the journal entry to adjust income taxes for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.) Date Account/Description Dec. 31 (To record income tax expense.) eTextbook and Media Debit Credit