Piper,IncReported a Net Deferred Tax Asset Balance of $190,000 Resulting

Piper,Inc.reported a net deferred tax asset balance of $190,000 resulting from an estimated warranty expense accrual for book purposes.The total book-tax difference related to the bases of the estimated warranty liability is $475,000.The enacted statutory tax rate related to this balance changed from 40% to 35%,effective immediately.What journal entry will Piper need to make to adjust for this change in tax rates?

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