The accounting records of Sunland Inc. show the following data for $2025$:

Life insurance expense on officers was $$7,000.$

Equipment was acquired in early January for $$432,000.$ Straight$-$line depreciation over a $6-$year life is used, with no salvage

value. For tax purposes, Sunland used a $30\%$ rate to calculate depreciation.

Interest revenue on municipal bonds totaled $$3,600.$

Product warranties were estimated to be $$93,000$ in $2025.$ Actual repair and labor costs related to the warranties in $2025$

were $$24,000.$ The remainder is estimated to be paid evenly in $2026$ and $2027.$

Sales on an accrual basis were $$494,000.$ For tax purposes, $$385,000$ was recorded on the installment$-$sales method.

Fines incurred for securities violations were $$10,300.$

Pretax financial income was $$468,000.$ The tax rate is $30\%.$

Your answer is partially correct.

Prepare a schedule starting with pretax financial income in $2025$ and ending with taxable income in $2025.($Enter negative amounts

using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Schedule of Pretax Financial Income

and Taxable Income for $2025$

Pretax financial income

Permanent differences

Insurance Expense

Bond Interest Revenue

Securities Violation Fines

Temporary differences

Depreciation Expense

Warranty Expense

Repair and Labor Costs

Taxable income