Taxable income and pretax financial income would be identical for Huber Co. except for its treatments of gross profit on installment sales and estimated costs of warranties. The following income computations have been prepared.

Taxable Income	2013	2014	2015
Excess of revenues over expenses (excluding two temporary differences)	$175,200	$213,900	$94,700
Installment gross profit collected	9,100	9,100	9,100
Expenditures for warranties	(5,500)	(5,500)	(5,500)
Taxable Income	$178,800	$217,500	$98,300

Pretax Financial Income	2013	2014	2015
Excess of revenues over expenses (excluding two temporary differences)	$175,200	$213,900	$94,700
Installment gross profit earned	27,300	-0-	-0-
Estimated Gross profit earned	(16,500)	-0-	-0-
Income before taxes	$186,000	$213,900	$94,700

The tax rates in effect are 2013, 45%; 2014 and 2015, 50%. All tax rates were enacted into law on January 1, 2013. No deferred income taxes existed at the beginning of 2013. Taxable income is expected in all future years.

Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2013, 2014, and 2015.