please help ive posted this three times and no one has answered correctly!! please answer correctly!!

Supra Incorporated estimates total federal and state tax rates to be 40 percent. Expected annual pretax earnings from continuing operations are $1,230,000. Differences between tax income and financial statement income are expected to be the following. Dividend exclusion for dividends received on the company's stock investments Tax-exenpt incone received Premivess for life insurance on officers for which the corpany is the beneficlary $87,000 21,700 13,300 A business tax credit of $41,400 should be available. Supra's first-quarter pretax earnings is $180,000, which includes a loss from discontinued operations of $31,200 before any tax effect of that loss. Required: a. Estimate Supra's effective combined federal and state tax rate on income from continuing operations for the year b. Prepare the entry to record the tax provision for the income from continuing operations for the first quarter. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Estimate Supra's effective combined federal and state tax rate on income from continuing operations for the vear: Note: Round tax rate to whole percentage. discontinued operations of $31,200 before any tax effect of that loss Required: a. Estimate Supra's effective combined federal and state tax rate on income from continuing operations for the year b. Prepare the entry to record the tax provision for the income from continuing operations for the first quarter. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Prepare the entry to record the tax provision for the income from continuing operations for the first quarter. Note: If no entry is required for a transaction/event, select To joumal entry required in the first faccount field, Use the tax rate calculated in part a