The information that follows pertains to Esther Food Products:

1. At December 31, 2018, temporary differences were associated with the following future taxable (deductible) amounts:

Depreciation	$	58,000
Prepaid expenses		25,000
Warranty expenses		(7,000	)

2. No temporary differences existed at the beginning of 2018.
3. Pretax accounting income was $98,000 and taxable income was $22,000 for the year ended December 31, 2018.
4. The tax rate is 40%.

Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2018.