The following is selected information from the accounting records of Slow Inc

The following is selected information from the accounting records of Slow Inc. for 20X9 its first year of operations: 
Earnings before income taxes $560,000 
In determining pre-tax accounting earnings, the following deductions were made: 

a.Golf club dues 16,000 
b.Accrued warranty costs 47,000 
c.Depreciation 66,000 

For tax purposes, the following deductions were made: 
a.Warranty costs incurred 36,000 
b.CCA 132,000 

The capital assets, originally costing $660,000, are depreciated on a straight-line basis over 10 years, with zero residual value, with a full year of depreciation taken in Year 1. The tax rate is 35%. 

Prepare the journal entry to record income tax at the end of 20x9.