Waterway Ltd. has one temporary difference at the beginning of 2021 of 570,000. The deferred tax liability established for this amount is 178,000, based on a tax rate of 30%. The temporary difference will provide the following taxable amounts: 114,000 in 2022, 228,000 in 2023, and 228,000 in 2024. If a new tax rate for 2024 of 20% is enacted into law at the end of 2021, what is the journal entry necessary in 2021 (if any) to adjust deferred taxes? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)