paid. Taxable income is $$184,000$ and the tax rate is $25\%.$ Assume no other temporary differences or any beginning balances in deferred tax accounts.

Required

a$.$ Record the income tax journal entry on December $31.$

$-$Note: If a line in a journal entry isn't required for the transaction, select $"$N$/$A$"$ as the account names and leave the Dr$.$ and Cr$.$ answers blank $($zero$).$

b$.$ Prepare the income tax section of the income statement for the year and provide the disclosure of current and deferred tax expense.

$*$Note: Do not use negative signs with your answers.