The accounting records of Sweet linc show the following data for 2025: 1. Life insurance expense on otficers was $7,000 2. Equipment was acquired in early January tor 5462,000 . Straight-line depreclation over a 6 -year life is used, with no salvage value. For tax purposer, Sweet used a 303 rate to calculate depreciation. 3. Interestrevenue on municipal bonds totaled 53700 . 4. Product warranties were estimated to be 591,000 in 2025 . Actual rapair and labor costs related to the warranties in 2025 were 524,000 . The remainder is estimated to be paid evenly in 2026 and 2027. 5. Sales on an accrual bavis were $497,000. For tax purposed, 5386,000 war recorded on the installiment-sales method. 6. Fines incurred for securities violations were $10,300 7. Pretax financiai income was $443,000. The taxrate is 300 . (3) Prepare a schedule starting with pretax financial income in 2025 and encing with taxabie income in 2025 . fEnter nggatle amounts wirs either a negatlive sign preceding the number es -45 or parentheses es (45S)