Part III - A Taxable income and pretax financial income would be identical for Zinx Co. except for its treatments of gross profit on installment sales and estimated costs of warranties. The income computations shown below have been prepared. Taxable income 2019 2020 2021 Excess of revenues over expenses (excluding two temporary differences) $160,000 $210,000 $90,000 Installment gross profit collected 8,000 8,000 8,000 Expenditures for warranties (5.000) (5.000) (5,000) Taxable income 163,000 213,000 93,000 Pretax financial income 2019 2020 2021 Excess of revenues over expenses (excluding two temporary differences) $160,000 $210,000 $90,000 Installment gross profit earned 24,000 0 0 Estimated cost of warranties (15.000) 0 169,000 210,000 90,000 The tax rates in effect are 2019,30%; 2020 and 2021, 25%. All tax rates were enacted into law on January 1, 2019. No deferred income taxes existed at the beginning of 2019. Taxable income is expected in all future years. Prepare journal entry to record income tax expense, deferred income taxes, and income tax payable for 2019