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Review Problem - Net Operating Lass (NOL) Carnforward Fore Farms began operations in 2021 and repotted a pretax accounting loss of $210 million on its 2021 income statement. Included within this loss was a $10 miltion expense related to a penalty assessed by the Environmental Protection Agency (EPA) for violation of a federal law. The penalty was paid in 2021 and will never be deduetible for tax purposes. Fore Farms is subject to a 25% tax rate in all years. Required: 1. Prepare the journal entry to record Fore Farms' income taxes in 2021. 2. Prepare the joumal entry to record income taxes in 2022 assuming pretax accounting income is $225 million and that no sdditional temporary differences originate in 2022 . 3. Prepare the journal entry to record income taxes in 2023 assuming pretax accounting income is $100 million and that no additional temporary differences originate in 2023. A table and t-account are provided on the following page to assisf you in your calculations. Requirement 1: 2021 Journal Entry: Requirement 2: 2022 loumal Entry: Requirement 3: 2023 Joumal Entry