On 1 January 20X3, Highmark Corp. had the following deferred tax balances: Deferred income tax asset related to warranty $ 26,000 Deferred income tax liability related to capital assets $ 140,000 On this date, the net book value of capital assets was $1,950,000 and UCC was $1,550,000. There was a warranty liability of $60,000. In 20X3, accounting income was $370,000. This included non-tax-deductible expenses of $62,000, dividend revenue (non-taxable) of $22,000, depreciation of $95,000, and a warranty expense of $49,000. Warranty claims paid were $71,000 and CCA was $119,000. 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.)