Pharoah Corporation began 2025 with a $51,520 balance in the Deferred Tax Liability account. At the end of 2025 , the related cumulative temporary difference amounts to $392,000, and it will reverse evenly over the next 2 years. Pretax accounting income for 2025 is $588,000, the tax rate for all years is 20%, and taxable income for 2025 is $453,600. Compute income taxes payable for 2025. Income taxes payable \$ eTextbook and Media List of Accounts Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.)