Using Exhibit B, what is the answer for the following:

What is the deferred income tax for year 2?

What is the deferred income tax for year 4?

What is the deferred income tax for year 5?

Record the journal entries for year 4?

Exhibit B:
	Straight Line	Sum-of-theYears-Digits
Year	Income Tax	Income Tax
1	$ 18,400	$ 17,333
2	$ 18,400	$ 17,867
3	$ 18,400	$ 18,400
4	$ 18,400	$ 18,933
5	$ 18,400	$ 19,467
Total	$ 92,000	$ 92,000