Roberts Corp. reports pretax accounting income of $192,000, but due to a single temporary difference, taxable income is only $146,000. At the beginning of the year, no temporary differences existed. Roberts is subject to a tax rate of 25% Required: 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.) View transaction lat Journal entry worksheet Record the income taxes. Note: Enter debits before credits Transaction Debit Credit General Journal Income tax expense 1 Income tax payable Record entry Clear entry View general journal