The estimated and actual pretax incomes of Ent Corporation by quarter for 2013 were as follows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Estimated pretax income $30,000 $30,000 $40,000 $50,000 Actual pretax income 30,000 40,000 40,000 40,000 Ent calculated its estimated annual effective income tax rate to be 27.8333 percent, based on estimated pretax income and existing income tax rates. Required: Prepare a schedule to calculate Ent Corporation’s net income by quarter