Early in January 2021, DeVille Company purchased machinery costing $760,000. For financial reporting purposes, DeVille Company has a December 31st year end and uses straight-line depreciation.  DeVille estimates the useful life of this machinery to be four years with no residual value. For tax purposes, the deduction is 40%, 30%, 20%, and 10% over the life of the machinery. Pretax accounting income for 2021 was $860,000, which includes interest revenue of $24,000 from municipal governmental bonds. Other than the two described, there are no differences between accounting income and taxable income. The enacted tax rate is 25%.     Prepare the journal entry to record the 2021 provision for income taxes

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Early in January 2021, DeVille Company purchased machinery costing $760,000. For financial reporting purposes, DeVille Company has a December 31st year end and uses straight-line depreciation.  DeVille estimates the useful life of this machinery to be four years with no residual value. For tax purposes, the deduction is 40%, 30%, 20%, and 10% over the life of the machinery. Pretax accounting income for 2021 was $860,000, which includes interest revenue of $24,000 from municipal governmental bonds. Other than the two described, there are no differences between accounting income and taxable income. The enacted tax rate is 25%.
   
Prepare the journal entry to record the 2021 provision for income taxes

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