Taxable income and pretax financial income would be identical for Sandhill 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		2019			2020			2021
Excess of revenues over expenses (excluding two temporary differences)		$ 149,000			$ 192,000			$ 96,700
Installment gross profit collected		7,600			7,600			7,600
Expenditures for warranties		( 5,500	)		( 5,500	)		( 5,500	)
Taxable income		$ 151,100			$ 194,100			$ 98,800
Pretax financial income		2019			2020			2021
Excess of revenues over expenses (excluding two temporary differences)		$ 149,000			$ 192,000			$ 96,700
Installment gross profit recognized		22,800			-0-			-0-
Estimated cost of warranties		( 16,500	)		-0-			-0-
Income before taxes		$ 155,300			$ 192,000			$ 96,700

The tax rates in effect are 2019, 40%; 2020 and 2021, 45%. All tax rates were enacted into law on January 1, 2019. No deferred income taxes existed at the beginning of 2019. 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 2019, 2020, and 2021. (Credit account titles are automatically indented when 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.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2019
Dec. 31, 2020
Dec. 31, 2021