Please see the attached image.

The information that follows pertains to Esther Food Products:

a.	At December 31, 2016, temporary differences were associated with the following future taxable (deductible) amounts:

Depreciation	$	64,000
Prepaid expenses		27,000
Warranty expenses		(9,000)

b.	No temporary differences existed at the beginning of 2016.
c.	Pretax accounting income was $106,000 and taxable income was $24,000 for the year ended December 31, 2016.
d.	The tax rate is 45%.

Required:

Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2016.