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. 2014 2015 2013 Excess of (excluding two differences) $168,700 $226,800 $93,500 Installment gross profit 9,200 9,200 9,200 Expenditures for warranties (5,200) (5,200 (5,200) Taxable ncm172,700 $230.800 $97,500 Pretax financial 2 2014 2015 Excess revenues expenses excluding two temporary differences) $168,700 $226,800 $93,500 Installment gross profit 27,600 earned Estimated cost of warranties (15,600) -0 before taxes $180,700 $226,800 $93,500 The tax rates in effect are 2013, 40%; 2014 and 2015, 45%. 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. (Credit account titles are automatically indented when amount is entered. Do not inden Date Account Titles and Explanation Debit Credil Dec. 31, 2013 Allowa Dec. 31, 2014 Allowa