Blue Spruce Inc. reported the following accounting income (loss) and related tax rates during the years 2015 to 2021:

		Accounting				Tax
Year		Income (Loss)				Rate
2015		$73,000				25%
2016		22,000				25%
2017		63,000				25%
2018		86,000				30%
2019		(218,000	)			35%
2020		71,000				30%
2021		88,000				25%

Accounting income (loss) and taxable income (loss) were the same for all years since Blue Spruce began business. The tax rates from 2018 to 2021 were enacted in 2018. Assume Blue Spruce Inc. follows ASPE for all parts of this question, except when asked about the effect of reporting under IFRS.

Prepare the journal entries to record income taxes for the years 2019 to 2021. Assume that Blue Spruce uses the carryback provision where possible and expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year.