The following information is available for Pearl Corporation for 2024 (its first year of operations). 1. Excess of taxdepreciation over book depreciation, $39,800. This $39,800 difference will reverse equally over the years 20252028 2. Deferral, for book purposes, of $18,100 of rent received in advance. The rent will be recognized in 2025 3. Pretax financial income, $274,300. 4. Tax rate for all years. 20% Prepare the joumal entry to record income tax expense, deferred income taxes, and income taxes payable for 2025, assuming taxable income of $310,200. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)