The following annual information is available for Rapper Inc. - Taxable income: $115,000 - Tax rate: 25% - Accounts receivable on installment sales - GAAP basis: $150,000 Tax basis: $0 - Deferred revenue on services - GAAP basis: $35,000 Tax basis: $0 - No deferred tax balances at beginning of the year Required a. Prepare schedules to compute the deferred tax balances on December 31 . -Note: Do not use negative signs with your answers. b. Record the income tax journal entry on December 31. -Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). c. Compute pretax GAAP income. Pretax GAAP Income: \$