Crane inc, reported the following pretax income (loss) and related tax rates during the years 2024-2027. Pretax financial income (loss) and taxable income (loss) were the same for all years since Crane began business. The tax rates from 2024- 2027 were enacted in 2024. (a) Prepare the journal entries for the years 2025-2027 to record income taves payable (refundable), income tax expense (benefit). and the tax effects of the loss carryforward. Assume that Crane expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Prepare the portion of the income statement, starting with "Income before income taxes," for 2026. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses es (45)