Sunland Corp. had a Deferred Tax Asset account with a balance of $$96,900$ at the end of $2022$ due to a single temporary difference of

$$323,000$ related to warranty liability accruals. At the end of $2023,$ this same temporary difference has increased to $$357,500.$

Taxable income for $2023$ is $$921,000.$ The tax rate is $30\%$ for all years.

$($a$)$

Calculate and record income taxes for $2023,$ assuming that it is more likely than not that the deferred tax asset will be realized.

$($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.$)$

Income tax payable $