Roadhouse Inc. releases its financial statements in April each year. For the year ended December 31, 2022, Roadhouse had pretax accounting income of $405 million. Roadhouse also had taxable income of $427.5 million. This difference between pretax accounting income and taxable income was due to a $22.5 million dollar temporary difference which was received in December 2022 and related to unearned rent revenue that would be recognized in the following year (2023). The tax rate for 2022 is 30%.

What are the journal entries to record Roadhouse Inc. income taxes for 2022?

Now, suppose in March, after Roadhouse Inc. has recorded their financial statements, but before they have been released in April, a law is signed that will lower the tax rate to 25% for 2023. Please record (if necessary, if not say why), the entry for 2022 with this new change in tax rate.