Filed the federal income tax return for 2012. The total tax for the year was $125,250. During 2012, quarterly deposits of estimated tax totaling &120,000 had been made. The additional tax of $5.250 was paid with the return. On December 31, 2012, the accountant had estimated the total tax for 2012 to be $123,600 and had recorded a liability of $3,600 for federal income tax payable. How do I put this in a general journal?