Bramble Inc. reports the following incomes (losses) for both book and tax purposes (assume the carryback provision is used where possible:

Prepare the journal entries for each of the years 2017 to 2020 to record income taxes, assuming at December 31, 2019, that it was more likely than not that the company would not be able to benefit from the remaining losses available to carry forward.

Please help correct incorrect entries

Accounting Income Year (Loss) Tax Rate 2017 $139,000 25 % 2018 112,000 25 % 2019 (321,000) 30 % 2020 47,000 30 % The tax rates listed were all enacted by the beginning of 2017. Date Account Titles and Explanation Debit Credit 2017 Current Tax Expense 34750 Income Tax Payable 34750 2018 Current Tax Expense 28000 Income Tax Payable 28000 2019 Income Tax Receivable 62750 Unrealized Gain or Loss 62750 2020 Income Tax Receivable 14100 Deferred Tax Asset 14100