Zeta Incorporated has estimated that it will pay $20,000 in corporate taxes when it calculates and files its corporate tax return for the current year-end. During the year the company pays quarterly instalments to the government in the amount of $5,000 per quarter. These instalment payments result in Oa debit to the corporate taxes liability account. Oa credit to the corporate taxes liability account. Oa credit to the retained earnings account. Onone of the above.