Harley Davidson Motorcycles has pretax income of $2,000,000 in years 2017, 2018, and 2019.  NOT inclusive of this amount, they sell and collect 2 year extended warranties in the amount of $400,000 in 2017.  Based on past experience, it is deemed that 60% of this amount is earned in the year subsequent to cash payment (2018) and 40% is earned in the final year of the warranty (2019).   Required: Schedule Financial Income and Taxable Income; prepare journal entries to record tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019.  Assume a corporate tax rate of 40% for all years.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Harley Davidson Motorcycles has pretax income of $2,000,000 in years 2017, 2018, and 2019.  NOT inclusive of this amount, they sell and collect 2 year extended warranties in the amount of $400,000 in 2017.  Based on past experience, it is deemed that 60% of this amount is earned in the year subsequent to cash payment (2018) and 40% is earned in the final year of the warranty (2019).

 

Required:

Schedule Financial Income and Taxable Income; prepare journal entries to record tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019.  Assume a corporate tax rate of 40% for all years.

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