Catfish Ltd commenced business in 2008. For the year-ending 31/12/2016, they incurred a loss of $9 million. It is not anticipated that there will be further losses as the company becomes more established in the market and will generate taxable profit in subsequent years. Profits before tax for subsequent years are; 2017: $2,300,000 2018: $4,100,000 2019: $4,400 000 There are no temporary differences between carrying value of assets or liabilities. Tax rate is 30%. Prepare journal entries for the years 2013 through to 2016.