The information that follows pertains to Julia Company: Temporary differences for the year 2018 are summarized below. Expenses deducted in the tax return, but not included in the income statement: Depreciation $ 64,000 Prepaid expense $ 8,400 Expenses reported in the income statement, but not deducted in the tax return: Warranty expense $ 9,400 (b.) No temporary differences existed at the beginning of 2018. (c.) Pretax accounting income was $71,400 and taxable income was $8,400 for 2018. (d.) There were no permanent differences. (e.) The tax rate is 30%. Required: Prepare the journal entry to record the tax provision for 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)