Oriole Ltd. has a September 30 fiscal year end and a 15% income tax rate. The following information is available for its 2024 year en 1. Earned $626,300 of service revenue and incurred $523,300 of operating expenses, Interest expense was $2,960. 2. On October 5, 2023, paid $59,200 of dividends that had been declared on September 25,2023. 3. On September 28,2024 , declared $47,360 of dividends payable on October 8,2024 . 4. Retained earnings on September 30,2023 , were $281,200. 5. Issued common shares for $29,600 cash on July 2,2024 . Journalize the adjustment for income tax assuming no income tax instalments were made during the year. (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 occount tities and enter 0 for the amounts. List debit entry before credit entry.)