The following information is available for Wenger Corporation for 2019 (its first year of operations). 1. Excess of tax depreciation over book depreciation, $40,000. This $40,000 difference will reverse equally over the years 2020-2023. 2. Deferral, for book purposes, of $20,000 of rent received in advance. The rent will be recognized in 2020 . 3. Pretax financial income, $300,000. 4. Tax rate for all years, 20%. Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020, assuming taxable income of $325,000. (Credit account titles are automaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)