Sera Corporation has made and recorded its quarterly income tax payments. After a final review of taxes for the year, the company identifies an additional $40,000 of income tax expense that should be recorded. A portion of this additional expense, $6,000, is deferred for payment in future years. Prepare a journal entry to record Sera's year-end adjusting entry for income tax expense. View transaction list Journal entry worksheet 1 Record Sera's year-end adjusting entry for income tax expense. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal