Prepare the journal entry for Swifty to record deferred taxes for 2023. (List debit entry before credit entry. 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.) At the end of 2022 , Swifty Corporation reported a deferred tax liability of \\( \\$ 47,800 \\). At the end of 2023 , the company had \\( \\$ 245,000 \\) of temporary differences related to property, plant, and equipment. Depreciation expense on this property, plant, and equipment has been lower than the CCA claimed on Swifty's income tax returns. The resulting future taxable amounts are as follows: The tax rates enacted as of the beginning of 2022 are as follows: 31\\% for 2022 and 2023; 30\\% for 2024 and 2025; and 25\\% for 2026 and later. Taxable income is expected in all future years. Calculate the deferred tax account balance at December 31, 2023. Deferred tax \\( \\$ \\) Early in 2024, after the 2023 financial statements were released, new tax rates were enacted as follows: \29 for 2024 and \27 for 2025 and later. Prepare the journal entry for Swifty to recognize the change in tax rates. Note that this adjustment is for the change in tax rates only. Ignore the adjustment that will be needed in 2024 to reflect the reversal of the temporary difference. (List debit entry before credit entry. 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 O for the amounts.)