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 20202023. 2. Deferral, for book purposes, of $20,000 of rent received in advance. The rent will be recognized in 2020 . 3. Pretax firiancial income, $300,000. 4. Taxrate for all years, 20%, Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2019. (Credit account titles are automatically indented wheri amount is entered, Do not indent manualfy. If no entry is requilred, sefiect "No Eritry" for the occount titles and enter o for the amounts.)