Sunland's only Temporary difference at the beginning and end of $2024$ is caused by a $$3\mathrm{.}57$ million deferred gain for tax purposes for an installment sale of a plant asset, and the related receivable $($only one half of which is classified as a current asset$)$ is due in equal installments in $2025$ and $2026.$ The reltated deferred tax liablity at the beginning of the year is $$1,071,000.$ IN the thrid quarter of $2024,$ a new tax rate of $\%20$ is enacted into law and is scheduled to become effective for $2026.$ Taxable income for $2024$ is $$5,950,000$ and taxabel income is expected in all future years. Deferred tax liability is $$892,500.$ Prepare Journal entires to adjust the deferred tax liability when the new tax rate is enacted into law.