The accountant for Bramble Merchants Inc. is approaching the completion of the last few adjusting entries for the fiscal year ended

December $31,2024.$ Some items remain outstanding and a few calculations need to be made before the financial statements can be

prepared. Bramble Merchants reports income in a single statement of comprehensive income.

The following is a partial list of the general ledger account balances.

Additional information:

Bramble's income tax rate is $30\%.$

During the year, Bramble disposed of its financing division, which was not worth continuing. Prior to the sale, the division

operated at a loss before tax of $$15,000.$ The loss on the sale of the division was $$25,000$ before taxes.

Bramble's accountant found an error in the accrued salaries expense for December $31,2023.$ The expense had been

overstated by $$4,500.$

Prepare the journal entry for the income tax expense for the year. $($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 O for the amounts. List debit

entry before credit entry.$)$

Date

Account Titles

Debit

Credit

Dec.

$2024$