ruett Corporation began operations in 2015 and appropriately recorded a deferred tax liability at the end of 2015 and 2016 based on the following depreciation temporary differences between pretax financial income and taxable income: Income Tax Financial Year Depreciation Depreciation Difference 2015 $8,000 $4,000 $4,000 2016 6,000 4,000 $2,000 2017 4,000 4,000 2018 2,000 4,000 2019 0 4,000 The income tax rate for 2015 and 2016 was 30%. In December 2017, Congress enacted an income tax rate of 21%. What is the journal entry required to adjust the Deferred Tax Liability account in December 2017?