Selected Transactions of the Streng Corporation During 2019 and 2020

Selected transactions of the Streng 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 $44,000 for the year. When the worksheet was prepared, the accountant estimated that the tax expense for the year would be
$45,400.
2020
Mar. 15 Filed the income tax return for 2019. The actual tax for the year was $46,000. Apr. 15 Paid first quarterly installment of $12,400 for 2020 estimated income tax.
May 8 Declared a dividend of $1.20 per share on the 20,000 shares of common stock outstanding. The dividend is payable on July 8 to stockholders of record on May 27.
June 15 Paid second quarterly installment of $12,400 for 2020 estimated income tax. July 8 Paid dividend declared on May 8.
Dec. 31 Recorded the adjusting entry for income tax expense. During 2020 quarterly deposits were made totaling $49,600 for the year. When the worksheet was prepared, the accountant estimated that the tax expense for the year would be
$48,000.