Roberts Corp. reports pretax accounting income of $214,000, but due to a single temporary difference, taxable income is only $157,000. At the beginning of the year, no temporary differences existed....

Roberts Corp. reports pretax accounting income of $214,000, but due to a single temporary difference, taxable income is only $157,000. At the beginning of the year, no temporary differences existed. Roberts is subject to a tax rate of 25%.

Prepare the compound journal entry to record Roberts Corp.'s income taxes.