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The information that follows pertains to Julia Company: Pretax accounting income

ID: 2422088 • Letter: T

Question

The information that follows pertains to Julia Company:

Pretax accounting income was $59,300 and taxable income was $7,300 for 2016.

Prepare the journal entry to record the tax provision for 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the income taxes.

The information that follows pertains to Julia Company:

(a.) Temporary differences for the year 2016 are summarized below. Expenses deducted in the tax return, but not included in the income statement: Depreciation        $53,000 Prepaid expense     7,300 Expenses reported in the income statement, but not deducted in the tax return: Warranty expense    8,300 (b.) No temporary differences existed at the beginning of 2016. (c.)

Pretax accounting income was $59,300 and taxable income was $7,300 for 2016.

(d.) There were no permanent differences. (e.) The tax rate is 35%.

Explanation / Answer

DR CR Income tax expense (to balance) 20755 Deferred tax asset ($8,300 x 35%) 2905 Deferred tax liability ($60,300 x 35%) 21105 Income tax payable ($7,300 x 35%) 2555