Riverbed Ltd. has made a total of $48610 in instalments for corporate income tax for calendar 2023 , all of which have been debited to Current Tax Expense. At year end, Dec. 31, 2023, the accountant has calculated that the corporation's actual tax liability is only $44400. What is the correct adjusting entry to reflect this fact? Dr. Current Tax Expense $4210, Cr. Income Taxes Payable $4210 Dr. Current Tax Expense $44400, Cr. Income Taxes Payable $44400 Dr. Income Taxes Payable $4210, Cr. Current Tax Expense $4210 Dr. Income Taxes Receivable $4210, Cr. Current Tax Expense $4210