please full calculation and explanation

QS 10-13 Recording an incme taA During 2017, Victory Bubble Tea House recorded $36,000 in estimated income each month and made the payment on the 15th of the following month. On December year-end, it was determined that total income tax expense for the year was $402,00. Record tax expense on December 31 (assuming no entry has yet been made in December to record tax) and payment on January 15, 2018 taxes on the last day of 31, 2017, Victorys the income the