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In Its First Year of Operations, Lear Company Reported Financial

Question 88

Multiple Choice

In its first year of operations, Lear Company reported financial statement income (prior to income tax expense) of $100,000.In the same year, Lear Company reported $80,000 of taxable income, the difference being due to temporary differences.Assuming the enacted tax rate for the current year and all future years is 30%, what is Lear's current year adjustment for deferred income taxes?


A) Debit to Deferred Income Tax Liability for $6,000
B) Debit to Income Tax Expense for $6,000
C) Credit to Income Taxes Payable for $6,000
D) Credit to Deferred Income Tax Liability for $6,000
E) Credit to Income Tax Expense for $6,000

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