The following information pertains to Julia Company: A. Temporary differen

The following information pertains to Julia Company:

A. Temporary differences for the year 2013 are summarized below:

Expenses deducted in the tax return but not included in the income statement:

Expenses reported in the income statement but not deducted in the tax return: Warranty expense 9000

B. No temporary differences existed at the beginning of 2013

C. Pretax accounting income was $67000 and taxable income was $8000 for 2013

D. There were no permanent differences

E. The tax rate is 30%

Required:

Prepare the journal entry to record the tax provision for 2013. Provide supporting computations