Swifty Corporation began operations in $2025$ and reported pretax financial income of $$205,000$ for the year. Swifty's tax depreciation exceeded its book depreciation by $$42,000.$ Swifty's tax rate for $2025$ and years thereafter is $40\%.$ Assume this is the only difference between Swifty's pretax financial income and taxable income.Prepare the journal entry to record the income tax expense, deferred income taxes, and income taxes paya