The tax rates in effect are 2024,20%;2025 and 2026,25%. All tax rates were enacted into law on January 1,2024 . No deferred income taxes existed at the beginning of 2024. Taxable income is expected in all future years. Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2024, 2025 , and 2026. (List all debit entries before credit entries. Gredit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Taxable income and pretax financial income would be identical for Sheffield Co. except for its treatments of gross profit on installme sales and estimated costs of warranties. The following income computations have been prepared