The Information That Follows Pertains to Julia Company:
(A $$\begin{array} { l r } \text { Depreciation } & \$ 60,000 \\\text { Prepaid expense } & 8,000\end{array}$$

The information that follows pertains to Julia Company:
(a.) Temporary differences for the year 2009 are summarized below.
Expenses deducted in the tax return, but not included in the income statement:
Expenses reported in the income statement, but not deducted in the tax return:
(b.) No temporary differences existed at the beginning of 2009.
(c.) Pretax accounting income was $50,000 and taxable income was $8,000 for 2009.
(d.) There were no permanent differences.
(e.) The tax rate is 30%.
Required:
Prepare the journal entry to record the tax provision for 2009. Provide supporting computations.
$$\begin{array} { l r } \text { Depreciation } & \$ 60,000 \\\text { Prepaid expense } & 8,000\end{array}$$ $$\text { Warranty expense } 9,000$$