Record the transaction necessary to get the Federal Income Tax account to its final amount, calculated at the following rates: 15% of net income before taxes, zero to $50,000.00 ( 15% tax on the first $50,000.00 of net income) Plus 25% of net income before taxes, $50,000.00 to $75,000.00 (25\% tax on the next $25,000.00 of net income) Plus 34% of net income before taxes, $75,000.00 to $100,000.00 (34\% tax on the next $25,000.00 of net income) Plus 39% of net income before taxes, $100,000.00 to $335,000.00 (39\% tax on the next $235,000.00 of net income) Plus 34% of net income before taxes over $335,000.00 (34\% tax on net income above $335,000.00)