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

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

Equipment was acquired in early January for $$435,000.$ Straight$-$line depreciation over a $6-$ year

life is used, with no salvage value. For tax purposes, Vaughn used a $30\%$ rate to calculate

depreciation.

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

Product warranties were estimated to be $$90,000$ in $2025.$ Actual repair and labor costs related

to the warranties in $2025$ were $$23,000.$ The remainder is estimated to be paid evenly in $2026$ and

Sales on an accrual basis were $$488,000.$ For tax purposes, $$401,000$ was recorded on the

installment$-$sales method.

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

Pretax financial income was $$472,000.$ The tax rate is $30\%.$

Prepare a schedule starting with pretax financial income in $2025$ and ending with taxable income in

$($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

Installment Sales

Warranty Expense

Taxable Income

$$427,000$

$$7,000$

$$-3,600$

$$10,300$

$$485,700$

$$?$

$$-87,000$

$$67,000$

$$?$