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The accounting records of Flint Inc. show the following data for 2025: 1. Life insurance expense on officers was $7,000. 2. Equipment was acquired in early January for $441,000. Straight-line depreciation over a 6-year life is used, with no salvage value. For tax purposes, Flint used a 30% rate to calculate depreciation. 3. Interest revenue on municipal bonds totaled $3,400. 4. Product warranties were estimated to be $87,000 in 2025 . Actual repair and labor costs related to the warranties in 2025 were $24,000. The remainder is estimated to be paid evenly in 2026 and 2027. 5. Sales on an accrual basis were $518,000. For tax purposes, $399,000 was recorded on the instaliment-5ales method. 6. Fines incurred for securities violations were $11,000. 7. Pretaxfinancial income was $482,000. The tax rate is 30%. Prepare a schedule starting with pretax financial income in 2025 and ending with taxable income in 2025. (Enter negative amounts using either a negative sign preceding the number es, -45 or parentheses eg. (45).) Prepare the journal entry for 2025 to record income taxes payable, income tax expense, and deferred income taxes. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. List all debit entries before credit entries.)