The Company reported the following information at the beginning of its current fiscal year. (): Income before taxes for the year was $1,150,000 and the tax rate was 23% (.) Depreciation expense was $55,000, and capital cost allowance was $69,000. The carrying amount of property, plant, and equipment at the end of the year was $459,000, while undepreciated capital cost was $390,000. (-) Warranty expense was reported at $51,000, while cash paid out was $42,000. The warranty liability had a year-end balance of $24,000. ()) No other items affected deferred tax amounts other than these transactions Prepare the table and journal entries to record income tax payable, the adjustment related to the property plant and equipment, the adjustment to the warranties, the deferred tax liability for any tax rate change and the deferred tax asset for any tax rate change