4. The following information is for Z Corp's first year of operations. Amounts are in millions of dollars. The enacted tax rate is 25%. Year Future Future Taxable Amounts Amount 2021 2022 2023 2024 2025 Total Accounting income $80 88 75 63 58 Temporary differences: Rental Income 6 0 -4 -1 -1 -6 Depreciation Expense -12 $ 4 $3 $3 $2 $12 Permanent Difference: 2 Taxable income $ 76 Required: Prepare the journal entries to record the income tax expense for each year. (show the computing process and precise journal entries)