The following is selected information from the accounting records of Slow Inc. for 20X9 its first year of operations: Earnings before income taxes $670,000 In determining pre-tax accounting earnings, the following deductions were made:

	a.	Golf club dues	21,500
	b.	Accrued warranty costs	58,000
	c.	Depreciation	71,500

For tax purposes, the following deductions were made:

	a.	Warranty costs incurred	41,500
	b.	CCA	143,000

The capital assets, originally costing $715,000, are depreciated on a straight-line basis over 10 years, zero residual value, with a full year of depreciation taken in Year 1. The tax rate is 38%. Required: Prepare the journal entry to record income tax at the end of 20X9. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

General Journal Debit Credit Date 20X9