Courts Temporary Services reported pretax accounting income in 2013, 2014, 2015, and 2016 of $100 million. In 2013, an asset was acquired for $100 million. The asset is depreciated for financial reporting purposes over four years on a straight-line basis (no residual value). For tax purposes the asset's cost is deducted (by MACRS) over 2013-2016 as follows: $33 million, $44 million, $15 million, and $8 million. No other depreciable assets were acquired. The enacted tax rate is 20% each year. Prepare journal entry at the end of 2013 to account for income tax; Prepare journal entry at the end of 2014 to account for income tax. Prepare journal entry at the end of 2015 to account for income tax; Prepare journal entry at the end of 2016 to account for income tax. a. b. c. d