The differences between the book basis and tax basis of the assets and liabilities of Swifty Corporation at the end of 2022 are presented below. It is estimated that the litigation liability will be settled in 2023. The difference in accounts receivable will result in taxable amounts of $31.600 in 2023 and $20,600 in 2024 . The company has taxable income of $378,000 in 2022 and is expected to have taxable income in each of the following 2 years. Its enacted tax rate is 34% for all years. This is the company's first year of operations. It is estimated that the litigation liability will be settled in 2023. The difference in accounts receivable will result in taxable amounts of $31,600 in 2023 and $20,600 in 2024. The company has taxable income of $378,000 in 2022 and is expected to have taxable income in each of the following 2 years. Its enacted tax rate is 34% for all years. This is the company's first year of operations. (a) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2022. (Credit occount tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select 'No Entry' for the account tites and enter 0 for the amounts.) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2022. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" occount titles and enter O for the amounts.) Indicate how deferred income taxes will be reported on the statement of financial position at the end of 2022