what is the journal entry of this?

Rate TAX ON CORPORATIONS New Income Tax Table 2018-2022 Amount of Taxable income Over But Not Over 250,000 0% TAX ON PARTNERSHIP/JOINT VENTURE AND PARTNERS/VENTURERS 250,000 400,000 20% of the cost over F250,000 400,000 800.000 230.000 -25% of the excess over P420.000 800.000 2,000,000 P130.000 - 30% of the assover P500,000 A, B, and Care partners sharing profits and losses 30%, 30%, and 40%, respectively. Th 2,000,000 8,600.000 PA90,000+32% of the excess over 12 Milan &000,000 P2.430,000 39% the excess over Pa Milion pertain to the partnership and the individual account of the members in their own bus phiload.com taxable year 2021 CWT A Partnership Net Pay Gross Income 400,000 300,000 350,000 1,900,000 A 435,000 10% 43,500 391,500 Allowable Deductions 100,000 70,000 160,000 450.000 B 435,000 10% 43,500 391,500 TI = P1,450,000 C 580,000 10% 58,000 522,000 Prepare the pertinent journal entries to record the income tax provisions and net income distr. using the following cases: DI = P1,087,500 FWT Net Pay A 326,250 10% 32,625 293,625 a. The partnership is a General Professional Partnership: B 326,250 10% 32,625 293,625 B C 435,000 10% 43,500 391,500 Gross Income 400,000 300,000 350,000 b. The partnership is an Ordinary or Business Partnership: Partner's Share 435,000 435,000 580,000 B TGI 835,000 735,000 930,000 Gross incomo 400,000 300,000 350,000 Less: AD 100,000 70,000 160,000 Less: AD 100,000 70,000 160,000 Taxable inc 735,000 665.000 770,000 Taxable Inc 300,000 230,000 190,000 Tax Due 113,750 96,250 122,500 Tax Due 10,000 0 0 CWT 43,500 43,500 58,000 CWT Tax Due & P 70,250 52.750 64.500 Tax Due & P 10,000