CASEY CORPORATION
Adjusting income taxes on the worksheet
Once all entries have been made on the worksheet:
Adjusting the Income tax expense (provision for income taxes)
1. determine the income from continuing operations before taxes. 
2. Determine how much income tax expense (provision for income taxes) there should be.
3. If your provision for income taxes on your worksheet does not equal the calculation in (2), then prepare a journal entry to adjust the provision for income taxes to the amount in (2):   

Question: what will be the other account involved in the entry?
For Deferred Income taxes:
1. Determine how much deferred income taxes there should be
a. Itemize the temporary differences at the balance sheet date 
b. determine the amount of tax on each temporary difference
2. If your deferred income tax account balance is not equal to this amount in (1), then make an adjusting entry to adjust to this amount;  

Question: what will be the other account involved in the entry?