Answer:
1. $4,100
2a. Dr Income tax Expense $4,100	
Cr Income tax payable $4,100
2b. Dr Income tax payable	$33,926	
Cr Cash $33,926
Explanation:
1. Calculation to Determine the amount of the accounting adjustment 
Income tax payable for quarter 4 $33,926 
Less: Unadjusted balance in Income tax payable account $29,826 
Accounting adjustment to be done as on Dec 31 $4,100	
2a. Preparation of journal entries to record December 31 
Adjustment to the Income as on Dec 31	
Dr Income tax Expense $4,100	
Cr Income tax payable $4,100
2b. Preparation of the Journal entry to record later January 20 payment of the fourth-quarter taxes.
January 20 payment of the fourth-quarter taxes.
Dr Income tax payable	$33,926	
Cr Cash $33,926