Ravenna Company is a merchandiser that uses the indirect method to prepare the operating activities section of its statement of cash flows. Its balance sheet for this year is as follows:

	Ending Balance			Beginning Balance
Cash	$	52,800		$	62,700
Accounts receivable		45,100			48,400
Inventory		60,500			55,000
Total current assets		158,400			166,100
Property, plant, and equipment		165,000			154,000
Less accumulated depreciation		55,000			38,500
Net property, plant, and equipment		110,000			115,500
Total assets	$	268,400		$	281,600
Accounts payable	$	35,200		$	62,700
Income taxes payable		27,500			30,900
Bonds payable		66,000			55,000
Common stock		77,000			66,000
Retained earnings		62,700			67,000
Total liabilities and stockholders equity	$	268,400		$	281,600

During the year, Ravenna paid a $6,600 cash dividend and it sold a piece of equipment for $3,300 that had originally cost $6,600 and had accumulated depreciation of $4,400. The company did not retire any bonds or repurchase any of its own common stock during the year.

8-a. If the company debited income tax expense and credited income taxes payable $790 during the year, what is the total amount of the debits recorded in the Income Taxes Payable account?

8-b. What does the amount of these debits represent?