Sera Corporation has made and recorded Its quarterly Income tax payments. After a final revlew of taxes for the year, the company dentifies an additional $46,000 of Income tax expense that should be recorded. A portion of this additional expense, $6,900, is deferred for payment in future years. Prepare a journal entry to record Sera's year-end adjusting entry for income tax expense. Journal entry worksheet Record Sera's year-end adjusting entry for income tax expense. Note: Enter debits before credits