Roberts Corporation 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 25% Requlred: Prepare the Journal entry to record Roberts Corporation's Income taxes. Note: If no entry is required for a transaction/event, select "No journal entry required" In the first account fleld. Journal entry worksheet Note: Enter debits before credits