Computing and Reporting Deferred Income Taxes

The tax rate in each year was $25\%.$

REQUIRED

i$.$ Prepare the journal entries to record income taxes for $2022$ and $2023.$

ii$.$ Prepare the journal entries to record income taxes for $2022$ and $2023$ if in $2022$ the U$.$S$.$ enacts a permanent tax rate change to be effective in $2023$ ; the rate will increase to $35\%.$