Use the Information Below to Answer the Following Questions:
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Use the information below to answer the following questions:
On 30 June 2012, Albion Ltd calculates that its 2012 income taxes are $4 570 000. On 15 December 2012, Albion Ltd mails its cheque for this amount to the Australian Taxation Office.
-What is the journal entry made by Albion Ltd on 30 June 2012?
A. DR Income tax payable $\quad$ CR Income tax expense

B. DR Income tax expense $\quad$ CR Cash

C. DR Income tax payable $\quad$ CR Cash

D. DR Income tax expense $\quad$ CR Income tax payable