Resemblance Mirrors, Ltd. offers a 3-year warranty on all its products. In Year 1, the company reported income before warranty expense of 630,000 and estimated that warranty repairs would cost the company $200,000 over the 3-year period. Actual repairs for the year amounted to $40,000.

Account	Year 1
Income Tax Expense	172,000
Deferred Tax Asset	64,000
Income Taxes Payable		236,000

In Year 2, assume that Resemblance reported income before warranty costs and taxes of $200,000 and incurred actual repair costs of $70,000. Assume that the firm did not accrue additional warranty costs in Year 2. Resemblance Mirrors' tax rate is 40%.

Prepare the journal entries required to record the tax provision for Year 2. (Record debits first, then credits. Exclude explanations from any journal entries.)