The following information is available for Larkspur Corporation for 2019 (its first year of operations).

1.		Excess of tax depreciation over book depreciation, $37,000.This $37,000 difference will reverse equally over the years2020–2023.
2.		Deferral, for book purposes, of $18,200 of rent received in advance. The rent will be recognized in 2020.
3.		Pretax financial income, $296,200.
4.		Tax rate for all years, 20%.

Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2019.