Riverbed Ltd. made four quarterly payments of $3,500 each to the Receiver General for Canada during 2023 as instalment payments on its estimated 2023 corporate tax liability. At year end, Riverbed's controller completed the company's 2023 tax return, which showed income tax owing of $10,500 on its 2023 income. (a) Prepare the adjusting year-end entry to recognize the 2023 income tax. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)