The information that follows pertains to Esther Food Products:

At December $31,2024,$ temporary differences were associated with the following future taxable $($deductible$)$ amounts:

Depreciation $ $62,000$

Prepaid expenses $26,000$

Warranty expenses $(8,000)$

No temporary differences existed at the beginning of $2024.$

Pretax accounting income was $$103,000$ and taxable income was $$23,000$ for the year ended December $31,2024.$

The tax rate is $25\%.$

Required:

Complete the following table given below and prepare the appropriate journal entry to record income taxes for $2024.$