Swingley Company uses an accelerated method to depreciate its fixed assets for tax purposes and the straightline method for financial reporting purposes. In 2009, the accelerated method recognized depreciation of $35,000, while the straight-line method recognized depreciation of $20,000. Taxable income and net income before taxes for that year were $65,000 and $75,000, respectively. Assuming a tax rate of 35%, prepare the journal entry Swingley must record to accrue its 2009 tax liability. Swingley also booked a $5,000 fine.