The information that follows pertains to Esther Food Products: At December 31, 2021, temporary differences were associated with the following future taxable (deductible) amounts: Depreciation $ 40,000 Prepaid expenses 15,000 Warranty expenses (10,000 ) No temporary differences existed at the beginning of 2021. Pretax accounting income was $58,000 and taxable income was $13,000 for the year ended December 31, 2021. The tax rate is 25%. Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2021.