The information that follows pertains to Esther Food Products: At December 31, 2024, temporary differences were associated with the following future taxable (deductible) amounts: No temporary differences existed at the beginning of 2024. Pretax accounting income was $80,000 and taxable income was $15,000 for the year ended December 31, 2024. The tax rate is 25%. Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2024. Depreciation $ 60,000 Prepaid expenses 17,000 Warranty expenses (12,000).