23. In its first four years of operations Rich reported the following operating income (loss) amounts: 2008 2009 2010 2011 $150,000 100,000 (425.000) 450,000 There were no other deferred income taxes in any year. In 2010, Rich elected to carry back its operating loss. The enacted income tax rate was 40%. Required: Prepare the appropriate journal entries for Rich to record the income tax provisions for 2011