Tamarisk Corporation follows IFRS. Prior to $2022,$ the accounting income and taxable income for Tamarisk were the same. On January

$1,2022,$ the company purchased equipment at a cost of $$1,110,000.$ For accounting purposes, the equipment was to be depreciated

over six years using the straight$-$line method and no residual value. For income tax purposes, the equipment was subject to a CCA rate

of $30\%$ and was eligible for the Accelerated Investment Incentive $(1\mathrm{.}5$ times the CCA rate applies for $2022).$ Tamarisk's income before

tax for accounting purposes for $2023$ was $$11,700,000.$ The company was subject to a $20\%$ income tax rate for all applicable years and

anticipated profitable years for the foreseeable future. Prepare the journal entry to record $2023$ deferred income taxes. $($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. List debit entry

before credit entry.$)$