Bob's Burgers Ltd. started as a manufacturing company on January 1, 2022. On January 1, 2022, Bob's Burgers purchased $192,000 of equipment which it is amortizing on a straight-line basis over 5 years for accounting purposes under IFRS. The equipment is subject to a 15% CCA rate for income tax purposes and is subject to the Accelerated Investment Incentive (AII) in the year of acquisition In 2022, Bob's Burgers reported net income before income taxes of $312,600. Included on the company's 2022 income statement were meals and entertainment expenses of $15,800 and $3,000 for a golf membership. At the end of 2023, Bob's Burgers reported net income before taxes of $241,800, and meals and entertainment expenses of $14,000. During 2023, Bob's Burgers recorded $5,100 of warranty expenses of which, no warranty work was completed during 2023. The income tax rate for 2022 was 26%. On July 1, 2023, the tax rate for 2023 and later dropped to 25%. This rate change was not known at the end of 2022. REQUIRED: years Prepare the journal entries required to record Bob's Burgers Ltd.'s income taxes for 2022 and 2023. Show all your calculations (12 Marks)