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Exercise 19-5 The following facts relate to Crane Corporation. . Deferred tex li

ID: 2338681 • Letter: E

Question

Exercise 19-5 The following facts relate to Crane Corporation. . Deferred tex liability, January 1, 2017, $43,200 2. Deferred tax asset, January 1, 2017, $0. Taxable income for 2017, $102,600. . Pretax financial income for 2017, $216,000 S. Cumulative temporary difference at December 31, 2017,giving rise to future taxable amounts, $259,200 6. Cumulative temporary difference at December 31, 2017, giving rise to future deductible amounts, $37,800. 7. Tax rate for all years, 40%. 8. The company is expected to operate profitably in the future. Compute income taxes payable for 2017. (Round ansiver to the nearest dollar amount, e.g. s1,525.) Income taxes payable Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round answers to the nearest dollar amount, e.g. $1,525.) Account Titles and Explanation Debit Prepare the income tax expense section of the income statement for 2017, beginning with the line Income before income taxes." (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Income Statement (Partial)

Explanation / Answer

Solution:-

(a) Compute income taxes payable for 2017:-

(b)Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017:-

86,400

Deferred tax assets

Deferred tax liability

Income tax payable

(c) Prepare the income tax expense section of the income statement for 2017, beginning with the line "Income before income taxes.":-

Current

Deffered

Income taxes payable 41,040