Pretax financial income $ 90 Other items for the current year nontaxable revenue 15 nondedutible expenses 25 temporary difference installment sales reported in financial income but not in taxable income 32 tax rates year 1 40 % 30 % temporary difference expected reversal year 2 35 % year 3 33 % year 4 year 2 7 year 3 16 year 4 9 provide journal entry record income tax year 1 deferred income taxes