Please check this Accounting question. I just need Journal entries to prepare the trial balance. Will give brainliest too. Please don't spam, I need actual help.

Pretax accounting income = $760,000

Depreciation as per books =

                                             = $165,000

Depreciation as per income tax = $660,000 × 40%

                                                      = $264,000

Interest revenue on municipal bonds = $18,000

Taxable Income:

= Pretax accounting income + Depreciation as per books - Depreciation as per income tax - Interest revenue on municipal bonds

= $760,000 + $165,000 - $264,000 - $18,000

= $643,000

Income Tax Liability = 35% × Taxable Income

                                 = 0.35 × $643,000

                                 = $225,050

Temporary difference resulting in future taxable amount:

= Depreciation as per income tax -  Depreciation as per books

= $264,000 - $165,000

= $99,000

Deferred Tax Liability = 35% × $99,000

                                    = $34,650

Journal Entries - Shannon Polymers

Income Tax Expense A/c                Dr     $259,700    

To Income Tax Payable                                              $225,050

To Deferred Tax Liability                                            $34,650

(Being income tax and deferred tax recorded for first year)