Bramble Inc. incurred a net operating loss of $ 577,300 in 2020. Combined income for 2017, 2018, and 2019 was $ 457,000. The tax rate for all years is 30%. Assume that it is more likely than not that the entire tax loss carryforward will not be realized in future years. 1-Prepare the journal entry that is necessary at the end of 2020 assuming that Bramble does not use a valuation allowance account. 2- Prepare the journal entries that are necessary at the end of 2020 assuming that Bramble does use a valuation allowance account. a-(To recognize benefit of loss carryback) b-To recognize benefit of loss carryforward c-To bring the deferred tax asset account to its realizable value