Cierra Markets, Inc. accepts prepaid grocery orders for home and commerical delivery. This year, the company collected $164000 in advance orders and delivered $66,000 of the advance orders. The company paid $28,000 in insurance premiums for a policy covering the life of its founder and CEO. Income before considering any revenue recognized on the delivered groceries and the insurance expense is $808,000. Cierra is subject to a 35% income tax rate. Requirement a. Prepare the journal entry to record the current year income tax provision. B. Prepare the footnote, in dollars and percentages, to reconcile the company's federal income tax rate to its effective (actual) tax rate.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Cierra Markets, Inc. accepts prepaid grocery orders for home and commerical delivery. This year, the company collected $164000 in advance orders and delivered $66,000 of the advance orders. The company paid $28,000 in insurance premiums for a policy covering the life of its founder and CEO. Income before considering any revenue recognized on the delivered groceries and the insurance expense is $808,000. Cierra is subject to a 35% income tax rate. Requirement a. Prepare the journal entry to record the current year income tax provision. B. Prepare the footnote, in dollars and percentages, to reconcile the company's federal income tax rate to its effective (actual) tax rate.

 

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