The following is selected information from the accounting records of Slow Inc. for 20X9 its first year of operations: Earnings before income taxes $610,000 In determining pre-tax accounting earnings, the following deductions were made:

	a.	Golf club dues	18,500
	b.	Accrued warranty costs	52,000
	c.	Depreciation	68,500

For tax purposes, the following deductions were made:

	a.	Warranty costs incurred	38,500
	b.	CCA	137,000

The capital assets, originally costing $685,000, 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 34%. 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.)