please do not waste my question only answer if you are sure, i only need part B

Grouper, Inci has a deferred tax asset account with a balarice of $242,400 at the end of 2019 due to a single cumulative temporary difference of $808,000. At the end of 2020 , this same temporary difference has decreased to a cumulative amount of $713,000. Taxable income for 2020 is $618,000. The tax rate is 30% for all years. No valuation account related to the deferred tax asset is in existence at the end of 2019 . (a) Record income tax expense, deferred income taxes, and income taxes payable for 2020, assuming that it is more likely than not that the deferred tax asset will be realized. (Credit occount titles are outomoticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount tities and enter O for the amounts) (b) Assuming that it is more likely than not that one-half of the deferred tax asset will not be realized, prepare the journal entry is the end of 2020 to record the valuation account. (Credit occount titles are outomatically indented when amount is entered Do not indent manually. If no entry is required, select 'No Entry' for the occount tities ond enter Ofor the amounts.)