Roberts Corp. reports pretax accounting income of $196,000, but due to a single temporary difference, taxable income is only $148,000. At the beginning of the year, no temporary differences existed. Roberts is subject to a tax rate of 40%. 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.) 1. Record the income taxes