Southgate Inc. prepares interim financial statements each month. As part of the process, estimated income taxes of $$2,600$ are accrued each month. The estimated income taxes are paid on the $15$th of every month subsequent to the month of accrual. The actual amount of taxes due at the end of the year, December $31,2023,$ is determined to be $$34,150.$ Prepare journal entries to record the following :

a$.$ The estimated income taxes on January $31,2023.$

b$.$ Payment of taxes on February $15,2023.$

c$.$ The adjustment to Income Tax Payable on December $31,2023.$

Prepare journal entries to record these transactions for Vision Consulting Inc.

$\backslash$table$[[$General Journal$],[$Date$,$Account Title and Explanation,PR$,$Debit,Credit,$],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,]]$