The accounting records of Sunland Inc. show the following data for 2025 (its first year of operations). 1. Life insurance expense on officers was $8,900. 2. Equipment was acquired in early January for $278,000. Straight-line depreciation over a 5-year life is used, with no salvage value. For tax purposes, Sunland used a 30% rate to calculate depreciation. 3. Interest revenue on State of New York bonds totaled $3,800. 4. Product warranties were estimated to be $52,300 in 2025 . Actual repair and labor costs related to the warranties in 2025 were $10,400. The remainder is estimated to be paid evenly in 2026 and 2027. 5. Gross profit on an accrual basis was $104,000. For tax purposes, $79,200 was recorded on the installment-sales method. 6. Fines incurred for pollution violations were $4,000. 7. Pretax financial income was $803,200. The tax rate is 30%. Question 6 of 11 /90.0931 (a) Prepare a schedule starting with pretax financial income in 2025 and ending with taxable income in 2025. Schedule of Pretax Financial Income and Taxable Income for 2025 Pretax financial income $ Permanent differences $ Temporary differences $ Taxable income $ eTextbook and Media List of Accounts