Sandhill Corporation has one temporary difference at the end of $2025$ that will reverse and cause taxable amounts of $$54,300$ in $2026,$$$59,600$ in $2027,$ and $$64,900$ in $2028.$ Sandhill's pretax financial income for $2025$ is $$327,400,$ and the tax rate is $30\%$ for all years. There are no deferred taxes at the beginning of $2025.$

$($b$)$ prepare the hournal entries to record income tax expense, deferred income taxes, and income taxes payable for $2025.$