The following information is for Hulk Gym's first year of operations. Amounts are in millions of dollars. The enacted tax rate is 30% Year 2013 Accounting income temporary difference:$60 Prepaid insurance ($12) Taxable Income $(48) Future taxable amounts for each year (2014, 2015, 2016, 2017) $3 each year Future amounts total $12 Prepare a journal entry to record the income tax expense for the year 2013. Required: Prepare a journal entry to record the income tax expense for the year 2013.