The following information is available for Remmers Corporation for 2014.

1.		Depreciation reported on the tax return exceeded depreciation reported on the income statement by $121,600. This difference will reverse in equal amounts of $30,400 over the years 2015–2018.
2.		Interest received on municipal bonds was $12,100.
3.		Rent collected in advance on January 1, 2014, totaled $63,900 for a 3-year period. Of this amount, $42,600 was reported as unearned at December 31, 2014, for book purposes.
4.		The tax rates are 40% for 2014 and 35% for 2015 and subsequent years.
5.		Income taxes of $325,400 are due per the tax return for 2014.
6.		No deferred taxes existed at the beginning of 2014.

(c) prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2014 and 2015. Assume taxable income was $980,000 in 2015
* there are four journal entries in 2014 and 4 journal entries in 2015