The income tax expense entry earlier given below. Assume that the business overpaid its income tax for the year; the total of installment payments during the year was $50,000 more than its $910,000 income tax for the year. The overpayment will be refunded to the business. Prepare the summary journal entry for income tax expense.

Income Tax Expense

$910,000.00

Cash

$830,000

Accrued Expenses Payable

$80,000.00