please answer:

Lyons Company deducts insurance expense of $225,000 for tax purposes in 2018, but the expense is not yet recognized for accounting purposes. In 2019, 2020, and 2021, no insurance expense will be deducted for tax purposes, but $75,000 of insurance expense will be reported for accounting purposes in each of these years. Lyons Company has a tax rate of 20% and income taxes payable of $180,000 at the end of 2018 . There were no deferred taxes at the beginning of 2018 . Income taxes payable for 2019 is $210,000. Prepare Journal Entry for 2018 Prepare Journal Entry for 2019