Blue Inc. reports the following incomes (losses) for both book and tax purposes: Tax Accounting Income/ (Loss) Year Rate 2020 184,000 30% 2021 89,000 32% 2022 (365,000) 34% 2023 37,000 35% Blue Inc. follows IFRS and uses the carryback provision where possible. The tax rates listed were all enacted in 2020. Prepare the journal entries for 2022. Assume also that i) it is probable that the company will generate sufficient taxable income in the future so that the benefit of any remaining loss will be realized; ii) company's future profitability is uncertain and there is not enough evidence concerning whether there will be future taxable income. (Credit account titles are automatically indented when the Account Titles and Explanation Debit Credit (To recognize the benefit of the loss carryback.) (To recognize the benefit of the loss carryforward.) (To NOT recognize the benefit of the loss carryforward.)