The information that follows pertains to Esther Food Products:

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

Depreciation	$	64,000
Prepaid expenses		27,000
Warranty expenses		(9,000	)

No temporary differences existed at the beginning of 2018.

Pretax accounting income was $106,000 and taxable income was $24,000 for the year ended December 31, 2018.

The tax rate is 45%.

Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2018. Please use a chart and show more than just the journal entry.