Xác định từng nghiệp vụ đâu là nguồn vốn, đâu là tài sản, và định khoản tăng giảm ( nợ, có các Tài khoản liên quan) cho các nội dung sau: a. Rút tiền gửi ngân hàng (TGNH) về nhập quỹ tiền mặt 80.000
b. Vay ngân hàng trả nợ người bán 60.000
c. Thu tiền công nợ khách hàng bằng tiền mặt 40.000
d. Chi tiền mặt trả nợ ngân hàng 15.000
e. Chuyển tiền gửi ngân hàng trả nợ cho người bán 50.000

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."