Sheridan Corp. follows IFRS and began operations in $2023$ and reported accounting income of $$274,000$ for the year. Sheridan's CCA exceeded its book depreciation by $$35,100.$ Sheridan's tax rate for $2023$ and years thereafter is $30\%.$ Assume that the $$35,100$ difference is the only difference between Sheridan's accounting income and taxable income.

Prepare the journal entries to record the current tax expense, deferred tax expense, income tax payable, and the deferred tax liability. $($List all debit entries before credit entries. Credit account titles are automatically indented when the 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.$)$

$\backslash$table$[[$Date Account Titles and Explanation,$],[$December $31,,],[2023,],[($To record current tax expense$),],[$December $31,,],[2023,]]$

$($To record deferred tax expense$)$