Please solve the last transcation which is the income tax expense / payable

The answer is not 996

Required information Bill's Boards (BB) is an outdoor advertising company founded by William Longfall. William knows very little accounting so he hired a friend to "keep the books." Unfortunately, William did not review his friend's work and now it seems his friend has made a mess of the accounting records. William has provided you the following list of unadjusted account balances at BB September 30 fiscal year-end. You billboards are located, for the JanuaryDecember period. The accountant adjusted this account on April 30 but has not adjusted it since. Supplies 0 BB still has supplies costing $210 on hand on September 30 . Equipment 5,600 BB bought scaffolding and billboards in Accumulated Depreciation \$0 Because the equipment was bought at the beginning of the fiscal year, no depreciation is carried forward from prior years. Accounts Payable 2,020 BB purchased and received $2,020 of supplies used for creating advertising displays. The supplier is to be paid in october. Deferred Revenue 1,260 This balance relates to $1,260 cash paid by a customer in August for advertising from september 1-November 30 . Salaries and Wages 0BB employees are still waiting to be paid Payable for the last half of september. Income Tax Payable 320BB hasn't paid the $320 tax owed from the last fiscal year. Common Stock 1,520 BB has issued 3,020 shares for $1,520 cash. Retained Barnings 5,720 BB started business a few years ago, so this is the total accumulated earnings up to October 1 of last year. Service Revenue 60,560 BB has provided $3,020 of services for which it hasn't yet billed customers or recorded in its accounting records. Salaries and Wages 47,100 BB employees earn $5,100 per month. The Expense employees were paid in full on August 31, and were paid again on september 15 . Depreciation Expense About $1,400 of the usefulness of the equipment's $5,600 cost has been used up during the current fiscal year. Rent Expense 320 BB incurs a small cost to rent the land on which its billboards are located. Rent for the current year has been paid in fu11. Supplies Expense 3,320 BB accountant expensed $3,320 of supplies purchased during the year because he assumed the supplies would be completely used by year-end. As noted above, he was wrong. Income Tax Expense Totals BB tax rate is 20 of income before tax. Journal entry worksheet 1 2 3 4 5 6 Record the entry to accrue income taxes for the year. Note: Enter debits before credits