Shamrock Inc. had pretax financial income of $165,200 in 2020. Included in the computation of that amount is insurance expense of $3,700 which is not deductible for tax purposes. In addition, depreciation for tax purposes exceeds accounting depreciation by $9,500. Prepare Shamrocks journal entry to record 2020 taxes, assuming a tax rate of 25%. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit