Tabitha is a marketing consultant working with an advertising agency who has recently launched a radio and social media campaign for a new beverage product. the advertising agency is interested in determining the percent of people in the target market who have been exposed to the advertising message and can "recall" the message. tabitha recommends that a phone survey be utilized to contact individuals with mobile phones. tabitha works with the local mobile phone companies to determine the relevant prefixes or 3-digit numbers for individuals in the area and then instructs the research call center to randomly identify the remaining 4 numbers to ensure that all members of the population who have a mobile phone have an equal opportunity of being selected to participate in the study. tabitha is using the sample method.

Martinez company has the following two temporary differences between its income tax expense and income taxes payable. 2017 2018 2019 pretax financial income $873,000 $866,000 $947,000 (2017' 2018, 2019) excess depreciation expense on tax return (29,400 ) (39,000 ) (9,600 ) (2017' 2018, 2019) excess warranty expense in financial income 20,000 9,900 8,300 (2017' 2018, 2019) taxable income $863,600 $836,900 $945,700(2017' 2018, 2019) the income tax rate for all years is 40%. instructions: a. prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019. b. assuming there were no temporary differences prior to 2016, indicate how deferred taxes will be reported on the 2016 balance sheet. button's warranty is for 12 months. c. prepare the income tax expense section of the income statement for 2017, beginning with the line, "pretax financial income."