Roberts Corp. reports pretax accounting income of $216,000, but due to a single temporary difference, taxable income is only $158,000. 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.)