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	2016	2017	2018
Excess of revenues over expenses (excluding two temporary differences)	160,000	210,000	90,000
Installment gross profit collected	8,000	8,000	8,000
Expenditure for warranties	(5,000)	(5,000)	(5,000)
Taxable Income	163,000	213,000	93,000
Pretax Financial Income	2016	2017	2018
Excess of revenues over expenses (excluding two temporary differences)	160,000	210,000	90,000
Installment gross profit recognized	24,000	0	0
Estimated cost of Warranties	(15,000)	0	0
Income before taxes	169,000	210,000	90,000

The tax rates in effect are 2016, 40%; 2017 and 2018, 45%. All tax rates were enacted into law on January 1, 2016. No deferred income taxes existed at the beginning of 2016. Taxable income is expected in all future years.

Question: Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable fpr 2016, 2017, and 2018.