Pharoah Ltd. has a September 30 fiscal year end and a 15% income tax rate. The following information is available for its 2021 year end: Earned $551,500 of service revenue and incurred $464,000 of operating expenses. Interest expense was $2,700. On October 5, 2020, paid $49,600 of dividends that had been declared on September 25, 2020. On September 28, 2021, declared $40,400 of dividends payable on October 8, 2021. Retained earnings on September 30, 2020, were $227,000 Issued common shares for $22,900 cash on July 2, 2021. 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 account titles and enter 0 for the amounts.) Date Account Titles and Explanation Sep. 30 (To record income tax expense.)