Sheridan company reports pretax financial income of $73600$ for $2025$ the folowing items cause taxable income to be different than pretax financial income. $1.$ depriciation on tha tax return in greater than depreciation on the income statement by $176002.$ rent collected on the tax return is greater than rent recognized on the inome statement by $236003.$ fines for pollution appear as an expense of $10300$ on the income statement sheridan tax rate is $40\%$

Prepare the journal entry to records income tax expense, deferred tax asset, deferred tax liability and income tax payable for $2025$