Answer:
a) 2021 year income: 526,540
b) journal entries
income tax expense    225.660 debit
     income tax deferred liability (*1)  49.650 debit
     income tax payable    176.010 credit
Explanation:
Year   Accounting	Tax purpose	Difference
2020	752200	586700	165500
2021	683500	444700	238800
2021
752,200 x 30% = 225,660
after tax income: 526.540
2022
683,500 x 30% = 205,050
after tax income:   478.450
We recognize the income tax expense n the accounting method of revenue/expense recognizition
while, the payable will use the goverment purposes.
Then, the differnce wi considered either income tax deferred.
*1 it is a liability as the company is paying lower taxes to day to pay more than before.