Roberts Corporation reports pretax accounting income of $$220,000,$ but due to a single temporary difference, taxable income is only $$160,000.$ At the beginning of the year, no temporary differences existed. Roberts is subject to a tax rate of $25\%.$

Required:

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 field.