The accounting records of Oriole Inc. show the following data for $2022.$

$1.$ Equipment was acquired in early January for $$319,000.$ Straight$-$line depreciation over a $5-$year life is used,

with no residual value. For tax purposes, Oriole used a $30\%$ rate to calculate depreciation.

$2.$ Interest revenue on governmental bonds totaled $$3,600.$

$3.$ Product warranties were estimated to be $$54,500$ in $2022.$ Actual repair and labor costs related to the warranties in $2022$ were $$10,800.$ The remainder is estimated to be paid evenly in $2023$ and $2024.$

$4.$ Sales on an accrual basis were $$93,000.$ For tax purposes, $$74,700$ was recorded on the installment$-$sales method.

$5.$ Fines incurred for pollution violations were $$3,800.$

$6.$ Pretax financial income was $$748,300.$ The tax rate is $30\%.$

Prepare the journal entry for $2022$ to record income taxes payable, income tax expense, and deferred income taxes.