Pronghorn Corporation began operations in 2017 and reported pretax financial income of $215,000 for the year. Pronghorns tax depreciation exceeded its book depreciation by $36,000. Pronghorns tax rate for 2017 and years thereafter is 40%. Assume this is the only difference between Pronghorns pretax financial income and taxable income. Prepare the journal entry to record the income tax expense, deferred income taxes, and income taxes payable.