Carla Inc. incurred a net operating loss of $$531,000$ in $2025.$ The tax rate for all years is $30\%.$ Prepare the journal entries to record the benefits of the loss carryforward. Carla expects to return to profitability in $2026.($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$