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 $53,000
	Prepaid expense 7,300
	Expenses reported in the income statement, but not deducted in the tax return:
	Warranty expense 8,300
(b.)	No temporary differences existed at the beginning of 2016.
(c.)	Pretax accounting income was $59,300 and taxable income was $7,300 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the income taxes.