Sienna Corp's 2019 pre-tax financial income was $2,456,000 The following is information related to taxes during 2019: 1. Machine depreciation expense 2019 Financial reporting purposes: $105,000 Tax purposes: $95,000 2. 31 December 2019 received rent for the period 1 January - 31 December 2020 amounting to $ 100,000 3. The company pays insurance premiums for directors per month of $5,000 starting January 1, 2019 4. Total installment sales in 2019 were $2,000,000. Installments for 20 times. Receive payment installments starting January 12019. 5. The company makes a donation to the orphanage of $50,000 6. The tax rate for 2019 and 2020 is 25% 7. Interest received on governmental obligations is 9,000. 8. Estimated warranty liability related to 2019 sales is $19,600. Meanwhile costs repairs issued on warranties during 2019 were $13,600. Requested: (a) Make a reconciliation schedule from pretax financial income to taxable income