The information that follows pertains to Esther Food Products: a. At December 31, 2016, temporary differences were associated with the following future taxable (deductible) amounts Depreciation Prepaid expenses Warranty expenses 54,000 23,000 (20,000) b. No temporary differences existed at the beginning of 2016 c. Pretax accounting income was $77,000 and taxable income was $20,000 for the year ended December 31, 2016 d. The tax rate is 40% Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2016. (lf no entry is required for a transaction/event, select "No journal entry required" in the first account field. Negative amounts should be entered with a minus sign.) x Tax Rate Tax $ Recorded as: Pretax accounting income $77,000 Permanent differences Income subject to taxation 77,000 x lemporary Difterences Income taxable in current year $77,000 x