The information that follows pertains to Redd Company:

Temporary differences for the year 2016 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

No temporary differences existed at the beginning of 2016.

Pretax accounting income was $67,000.

The tax rate is 30%.

Required:

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