Oriole Corp. follows IFRS and began operations in $2023$ and reported accounting income of $$276,000$ for the year Oriole's CCA exceeded its book depreciation by $$35,300.$ Oriole's tax rate for $2023$ and years thereafter is $30\%.$ Assume that the $$35,300$ difference is the only difference between Oriole's accounting income and taxable incorre.

Prepare the journal entries to record the current tax expense, deferred tax expense, income tax payable, and the deferred tax liability. $($List ail debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$