QS $10-13$ Recording an income tax liability LO$4$

During $2023,$ Victory Bubble Tea House recorded $$36,000$ in estimated income taxes on the last day of each month and made the payment on the $15$th of the following month. On December $31,2023,$ Victory's year$-$end, it was determined that total income tax expense for the year was $$402,000.$ Record the income tax expense on December $31($assuming no entry has yet been made in December to record tax$)$ and the payment on January $15,2024.$