Recording Income Tax Expense Rangee Rover Inc. reported pretax GAAP income of $89,000 in 2020. The GAAP basis of accounts receivable (net) is $6,000 less than the tax basis of accounts receivable. Assuming a tax rate of 25%, record the income tax journal entry on December 31, 2020. Assume zero beginning balances in deferred tax accounts. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Note: If the journal entry includes an extra line that is not required, select "N/A" as the account name and leave the Dr. and Cr. answers blank (zero) in the very last row of the journal entry. Date Account Name Dr. Cr. Dec. 31, 2020 >