Roberts Corp. reports pretax accounting income of $184,000, but due to a single temporary difference, taxable income is only $142,000. At the beginning of the year, no temporary differences existed. Roberts is subject to a tax rate of 25%.

Required:

1) Prepare the compound journal entry to record Roberts Corp.'s income taxes. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)