Prepare the journal entries to record income taxes for 2023. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts.) Prepare the income tax expense section of the income statement for 2023 , beginning with the line \"Income before income tax.\" IVANHOE CORPORATION (Partial) Income Statement \\( \\$ \\) \\( \\$ \\) Calculate taxable income and income tax payable for 2023. Taxable income \\( \\$ \\) Income tax payable \\( \\$ \\) Ivanhoe Corporation purchased equipment very late in 2023. Based on generous capital cost allowance rates provided in the Income Tax Act, Ivanhoe claimed CCA on its 2023 tax return but did not record any depreciation because the equipment was being tested. This temporary difference will reverse and cause taxable amounts of \\( \\$ 26,200 \\) in 2024, \\$38,600 in 2025, and \\$45,000 in 2026. Ivanhoe's accounting income for 2023 is \\( \\$ 239,600 \\) and the tax rate is \30 for all years. There are no deferred tax accounts at the beginning of 2023. Calculate the deferred tax balance at December 31, 2023. Deferred tax \\( \\$ \\)