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 $ 66,000 Prepaid expenses 28,000 Warranty expenses (10,000) b. No temporary differences existed at the beginning of 2016. c. Pretax accounting income was $109,000 and taxable income was $25,000 for the year ended December 31, 2016. d. The tax rate is 45%. Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2016. (If 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.)