Question 5 5 pts JOHNSON BOOKED THE FOLLOWING ENTRY FOR ITS CURRENT YEAR TAX INCOME TAX EXPENSE 110,502 DEFERRED TAX LIABILITY 4,998 TAXES PAYABLE 115,500 JOHNSON'S PRE-TAX DEPRECIATION INFORMATION IS AS FOLLOWS: BEG 49,000 END 52,700 JOHNSON'S PRE-TAX VACATION INFORMATION IS AS FOLLOWS: BEG 45,000 END REQUIRED: WHAT WAS THE BEGINNING VACATION ACCRUAL? (5 POINTS) (EXPECTED FUTURE TAX RATE -21%)