The Journal Entry to Record the Taxes for Sand Company

The journal entry to record the taxes for Sand Company at December 31,2015 would be

A) $\begin{array}{lr}\text { DR Income tax expense } & 170,000 \\~~~~\text { CR Deferred tax liability } && 10,000 \\~~~~\text { CR Income tax payable } && 160,000\end{array}$
B) DR Income tax expense $\quad$ 150,000
CR Cash $\quad$$\quad$ 150,000
C) DR Income tax expense $\quad$ 160,000
CR Cash $\quad$$\quad$ 160,000
D) $\begin{array}{lr}\text { DR Income tax expense } & 160,000 \\~~~~~\text { CR Deferred tax liability } && 10,000 \\~~~~~\text { CR Income tax payable } && 150,000\end{array}$