3. Example: Kent Land Management starts its business in 2021. Kent Land Management reported pretax accounting income in 2021, 2022, and 2023 of $180 million, $100 million, and $100 million, respectively, which includes 2021 income of $80 million from installment sales of property. However, the installment sales are reported on the tax return when collected, in 2022 ($20 million) and 2023 ($60 million). The enacted tax rate is 25% each year. ($ in millions) Pretax accounting income 2021 2022 2023 Total $180 $100 $100 $380 Installment sale income on the (80) 0 0 (80) income statement Installment sale income on the 0 20 tax return Temporary difference 69 60 80 (80) 20 60 0 Taxable income (tax return) Questions: $100 $120 $160 $380 1. Prepare the J/E for income tax expense of 2021, 2022, and 2023 2. Use T-account to illustrate the changes in DTL from 2021 to 2023