On 1 January 20X3, Highmark Corp. had the following deferred tax balances:

Deferred income tax asset related to warranty	$	17,000
Deferred income tax liability related to capital assets	$	122,000

On this date, the net book value of capital assets was $1,770,000 and UCC was $1,460,000. There was a warranty liability of $42,000. In 20X3, accounting income was $190,000. This included non-tax-deductible expenses of $44,000, dividend revenue (non-taxable) of $13,000, depreciation of $77,000, and a warranty expense of $40,000. Warranty claims paid were $53,000 and CCA was $101,000.

Required: Provide the journal entry to record tax expense in 20X3. The enacted tax rate was 41% in 20X3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)