P21-11B CORPORATE INCOME TAX Regis Company estimates that its 20-1 income tax will be $100,000. Based on this estimate, it will make four quarterly payments of $25,000 each on April 15, June 15, September 15, and December 15. 1. Prepare the journal entry for April 15. 2. Assume that all four quarterly payments have been entered in the general journal. On December 31, Regiss actual income tax amounts to $112,000. This amount will be paid by March 15, 20-2. Prepare the journal entry to record the additional income tax owed