The information that follows pertains to Julia Company:

(a) Temporary differences for the year 2024 are summarized below.

Expenses deducted in the tax return, but not included in the income statement:

Depreciation	$ 60,000
Prepaid expense	8,000

Expenses reported in the income statement, but not deducted in the tax return:

Warranty expense	$ 9,000

(b) No temporary differences existed at the beginning of 2024.

(c) Pretax accounting income was $67,000 and taxable income was $8,000 for 2024.

(d) There were no permanent differences.

(e) The tax rate is 25%.

Required:

Prepare the journal entry to record the tax provision for 2024.