Carli Enterprises experienced an NOL of $576,000 in 2018. The company reported taxable income of $437,000 in 2016 and $322,000 in 2017. The tax rate for all years is 45%. Carli elects to carryback the NOL. What is the necessary journal entry to record the NOL carryback in the year of the loss? Prepare a partial income statement for the year of the loss. What is the necessary journal entry to record the NOL carry back in the year of the loss? (Record debits first, then credits. Exclude explanations from any journal entries. Abbreviation Used: NOL = Net Operating Loss.) Account December 31, 2018