Show all work please that goes into each journal entry! Journal entries are needed!

Black Bear Co. at the end of 2021, its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows: Pretax financial income $ 950,000 Estimated warranty expenses deductible for taxes when paid 1,200,000 Extra depreciation (1.950,000) Taxable income $ 200.000 Estimated warranty expense of $800,000 will be deductible in 2022, $300,000 in 2023, and $100,000 in 2024. The use of the depreciable assets will result in taxable amounts of $650,000 in each of the next three years. Instructions: Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2021, assuming an income tax rate of 20% for all years