ABC Inc. reported taxable income for the years 2019-2023 as follows. Year Amount 2019 $65,000 2020 (100,000) 2021 (50,000) 80,000 2023 100,000 2022 The enacted tax rate is 25%. There are no differences between taxable income/loss and GAAP income/loss. Management believes that the full amount of tax loss carryforward benefit is more likely than not to be realized, Required Prepare the journal entries to record income tax expense for the years 2019-2023. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order, Note: If the journal entry includes an extra line that is not required, select "N/A" as the account name and leave the Dr. and Cr. answers blank (zero) in the very last row of the journal entry. Cr. Date Account Name Dec. 31, 2019 Income Tax Expense Income Tax Payable Dr. 16250 16250 25000 Dec 31, 2020 Income Tax Payable Liability for Unrecognized Tax Benefits 25,000 Dec 31, 2021 + Dec 31, 2022 Dec. 31. 2023