The information that follows pertains to Julia Company:

(a.)	Temporary differences for the year 2016 are summarized below.
	Expenses deducted in the tax return, but not included in the income statement:
	Depreciation $66,000
	Prepaid expense 8,600
	Expenses reported in the income statement, but not deducted in the tax return:
	Warranty expense 9,600
(b.)	No temporary differences existed at the beginning of 2016.
(c.)	Pretax accounting income was $73,600 and taxable income was $8,600 for 2016.
(d.)	There were no permanent differences.
(e.)	The tax rate is 35%.

Required:

Prepare the journal entry to record the tax provision for 2016.