On January 2, 2021, LEAST Inc. purchased a machine for $400. This machine has a 8-year useful life, a residual value of zero, and is depreciated using the straight-line method for financial statement purposes. For tax purposes, depreciation expense is $200 per year for 2021 and 2022. The company's statutory tax rate is 24% LEAST Inc. had taxable income of $250 in 2021. The company had no other book-tax differences. Record the journal entry for LEAST Inc's tax expense, taxes payable, and deferred tax assets or liabilities, if any, for 2021. (Select all that apply) 00000 Cr. Taxes payable--$96 Cr. Deferred Tax Liabilities-$36 Cr. Taxes payable-- $60 Dr. Deferred Tax Assets- $36 Dr. Tax Expense-$96 Dr. Tax Expense-- $60 Next