Crane Inc reports the following pretax income (loss) for both financial reporting purposes and tax purposes. Crane Inc. follows IFRS. Year 2020 2021 2022 2023 Accounting Income (Loss) $140,000 96,000 (316,000) 218,000 Tax Rate 18% 18% 16% 16% The tax rates were all enacted by the beginning of 2020. Required Prepare the journal entries for the years 2020 to 2023 to record income taxes, assuming the tax loss is first carried back and that at the end of each year, the loss carries forward benefits are judged more likely than not to be realized in the future