the following information is available for headland coporation for 2024, Excess tax depreciation over book depreciation 41,000 this 41, 000 difference will reverse equally over the years 2025-2028.

Deferral for book purposes of 20800 of rent received in advance the rent will be recognized in 2025 tax rate for all years 20%

Pretax financial income 328,000

prepare the journal entry to record income tax expense, deferred income taxes, and taxes payable