This is a 3 part question

18a. On October 1, 2018, MNO Corp receives $120,000 in cash for unearned subscription revenue related to Prime membership, which is earned evenly over the next 12 months. This entire cash receipt is considered a revenue for tax purposes. MNO has no other activity during the year, and has no expenses. Income tax rate is 30%. Show the journal entry for income taxes made on December 31, 2018. 18b. On January 1, 2019, MNO realizes that there is a 53% chance that it will not be able to earn $20,000 of the prior year's unearned subscription revenue. MNO immediately sets up a valuation account. Show the journal entry to do this. 18c. What is the net deferred tax account and amount that it would report on its balance sheet after this journal entry? (on, say, March 31)