B$.$ On January $1,2020,$ $$210,000$ vas collected in advance for renting out a builiting for a theecyer period. The entire $$210,000$ was reported as taxable income in $2020,$ but onl $570,000$ or the $8210000$ financial reporting purposes. The unearned revenue will be recognized as revenue equaly in each of the next two years for financial reporting purpose. $2020,2021,$ and $2022.$

D$.$ A fine of $$16,000$ due to a violation of safetrlyws is not deducted for tar purpose in $2022$

The enacted tax rates are $20\%$ for $2020,25\%$ for $2021,30\%$ for $2022$ and beyond

Required prepare the journal entries to record income tax espense, deffered income and income tax paybalw for $2020$ and $2021$