pls show me step by step. i attempted to solve the problem but it says its wrong

At the end of the year, the deferred tax asset account had a balance of $32 million attributable to a temporary difference of $128 million in a liability for estimated expenses. Taxable income is $160 million No temporary differences existed at the beginning of the year, and the tax rate is 25%. Prepare the journal entry(s) to record income taxes, assuming it is more likely than not that three-fourths of the deferred tax asset will not ultimately be realized. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (.e., 5,500,000 should be entered as 5.5).) Answer is not complete. Debit Credit No Transaction General Journal B 1 1 13 X Income tax expense Deferred tax asset Income tax payable 29 20 X 2 2 Income tax expense Valuation allowance lo 4 X Prepare the journal entry(s) to record income taxes, assuming it is more likely than not that three-fourths of the deferred tax asset will not ultimately be realized. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet Record the income tax expense. Note: Enter debits before credits Transaction General Journal Debit Credit 8 1 13 Income tax expense Deferred tax asset Income tax payablo 29 Record entry Clear entry View general Journal not ultimately be realized. (If no entry is required for a transaction/event, select "No journal entry required" in the field. Enter your answers in millions (i.e., 5,500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 2 > Record the valuation allowance assuming it is more likely than not that three- fourths of the deferred tax asset will not ultimately be realized. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 20 Income tax expense Valuation allowance 4 View general Journal Record entry Clear entry