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QUESTION DATA: For the year ended December 31, 2020, Brian Co. reported a $300,000 accounting income before income tax expense and discontinued operations. The company had a loss from a discontinued operation of $60,000 which is fully deductible. The tax rate for 2020 and later is 25%. The company reported the following differences between accounting and taxable income in its current year: $ Reported on income statement: Depreciation expense Estimated warranty expense Non-taxable dividend income Non-deductible fines Rent revenue (note 1) Reported on tax return: Capital cost allowance Actual warranty costs incurred Rent revenue (note 1) 50,000 40,000 4,000 6,000 20,000 $ 55,000 43,000 Note 1: A tenant paid $60,000 on December 10, 2019 for a 3 year rental for the period January 1, 2020 to December 31, 2022. The rent income was taxed when received. (1). Complete the following reconciliation from Accounting Income to Taxable Income. Select the permanent difference line using the drop-down box provided. For temporary differences, select adjustment direction from drop-down box and fill in the appropriate blue cells. Sub-totals of each adjustment will be calculated automatically, except for Taxable income. Use cell referencing where possible to avoid typos! $ 300,000 Accounting income Permanent differences: Non-taxable dividend income Non-deductible fines 4,000 6,000 10,000 Temporary differences: Add back Depreciation expense Add back Capital cost allowance 50,000 (55,000) (5,000) Add back Add back Estimated warranty expense Actual warranty costs incurred 40,000 (43,000) (3,000) Add back Add back Rent revenue - Accounting Rent revenue - Tax 20,000 60,000 80,000 B C D E F Add back Add back Rent revenue - Accounting Rent revenue - Tax 20,000 60,000 80,000 Taxable Income (2). Prepare all appropriate journal entries to record the 2020 current income taxes for Brian Co. Follow the journal entry descriptions to help with the journal entry order. Use drop-down boxes to select account names. If a journal entry is not needed, select N/A in the first row. Date Dec. 31/20 Account Title Debit Credit Record income taxes on taxable income. Dec. 31/20 Record income taxes on the discontinued loss. entry is not needed, select N/A in the 8 59 -0 Date Dec. 31/20 Account Title Debit Credit 2. Record income taxes on taxable income. -3 4 Dec. 31/20 -5 6 Record income taxes on the discontinued loss. 7 8 (3). What account and amount would Brian Co. report on its balance sheet at December 31, 2020 relating to its current taxes? Use drop-down boxes to select account name. 9 0 -1 Account Name Amount ($) 2 3