The following information is available for Oriole Corporation for $2025.$

$1.$ Depreciation reported on the tax return exceeded depreciation reported on the income statement by $$118,000.$ This difference will reverse in equal amounts of $$29,500$ over the years $2026-2029.$

$2.$ Interest received on municipal bonds was $$10,000.$

$3.$ Rent collected in advance on January $1,2025,$ totaled $$58,800$ for a a$-$year period. Of this amount, $$39,200$ was reported as unearned at December $31,2025,$ for book purposes.

$4.$ The tax rates are $20\%$ for $2025$ and $17\%$ for $2026$ and subsequent years.

$5.$ Income taxes of $$173,000$ are due per the tax return for $2025.$

$6.$ No deferred taxes existed at the beginning of $2025.$

Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for $2025$ and $2026.$ Assume taxable income was $$365,000$ in $2026.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.$)$