Assuming that Starbucks had no significant permanent differences between book income and taxable income, did income before taxes for financial reporting exceed or fall short of taxable income for 2012? Explain. I cannot figure out how to calculate income before taxes and taxable income

Wahlen, James M.; Baginski, Stephen P.; Bradshaw, Mark. Financial Reporting, Financial Statement Analysis and Valuation (Page 145). Cengage Learning. Kindle Edition. 

Exhibit 2.18Starbucks Income Tax Disclosures(amounts in millions) (Integrative Case 2.1)For the Year Ended September 30 and October 2, respectively:20122011Income Tax ExpenseCurrent:Federal$466.0$344.7State79.961.2Foreign76.837.3Deferred51.7119.9Total5674.4$563.1As of the Year Ended September 30 and October 2, respectively:20122011Components of Deferred Tax Assets and LiabilitiesDeferred tax assets:Property, plant, and equipment$62.7$46.4Accrued occupancy costs72.055.9Accrued compensation and related costs66.969.6Other accrued liabilities15.727.8Asset retirement obligation asset20.119.0Deferred revenue43.747.8Asset impairments38.560.0Tax credits14.623.0Stock based compensation131.8128.8Net operating losses99.285.5Other80.958.6Total Deferred Tax Assets$ 646.1$ 622.4Valuation allowance(154.2)(137.4Net Deferred Tax Assets$ 491.9$ 485.0Deferred tax liabilities:Property, plant, and equipment(89.0)(66.4)Intangible assets and goodwill(34.0)(25.2)Other(44.8)(18.1)Total Deferred Tax Liabilities$ (167.8)$ (109.7Net Deferred Tax Asset$ 324.1$ 375.3Source: Starbucks Corporation, Form 10-K, for the fiscal year ended September 30, 2012.

McCartney Corporation had the following bond transactions during the fiscal year 2018:

1. On January 1: issued ten $20,000 bonds at 101. The 5-year bonds are dated January 1, 2018. The contract interest rate is 5%. Straight-line amortization method is used. Interest is payable semi-annual on January 1 and July 1.

1. On July 1: McCartney Corporation issued $500,000 of 5%, 10-year bonds. The bonds dated January 1, 2018 were issued at 88, and pay interest on July 1 and January 1. Straight-line amortization method is used.

1. On October 1: issued 10-year bonds $10,000 face value bonds, for $10,985 cash. The bonds have a stated rate of 6%. Straight-line amortization method is used. Interest is payable on October 1 and April 1.

Requirements: general journal entries for the three bonds issued and any interest accruals and payments for the fiscal year 2018. (Round all calculations to nearest whole dollar.)