Selected Transactions of the Hayward Corporation During 2019 and 2020

Selected transactions of the Hayward Corporation during 2019 and 2020 are given below. Record the transactions on page 6 of a general journal. Omit descriptions.
2019
Dec. 31 Recorded the adjusting entry for income tax expense. During 2019, quarterly deposits were made totaling $22,000 for the year. When the worksheet was prepared, the accountant estimated that the tax expense for the year would be
$22,700.
2020
Mar. 15 Filed the income tax return for 2019. The actual tax for the year was $23,000. Apr. 15 Paid first quarterly installment of $6,200 for 2020 estimated income tax.
May 12 Declared a dividend of $0.60 per share on the 20,000 shares of common stock outstanding. The dividend is payable on July 15 to stockholders of record on May 31.
June 15 Paid second quarterly installment of $6,200 for 2020 estimated income tax. July 15 Paid dividend declared on May 12.
Dec. 31 Recorded the adjusting entry for income tax expense. During 2020, quarterly deposits were made totaling $24,800 for the year. When the worksheet was prepared, the accountant estimated that the tax expense for the year would be
$24,000.