Cross Corporation provided the following reconciliation between taxable income and pretax GAAP income.

Year $1$ Year $2$ Year $3$ Year $4$

Taxable income $$416,500$ $$556,500$ $$590,800$ $$522,200$

Interest revenue on tax$-$exempt municipal bonds $3,5003,5004,2002,800$

Depreciation expense $105,000(35,000)(35,000)(35,000)$

Bad debt expense $(140,000)(70,000)(126,000)175,000$

Pretax GAAP income $$385,000$ $$455,000$ $$434,000$ $$665,000$

$$ Depreciation adjustment results from a difference between the GAAP basis and tax basis of depreciable equipment.

$$ Bad debt expense adjustment results from a difference between the GAAP basis and tax basis of net accounts receivable.

$$ Deferred tax accounts have a zero balance at the start of Year $1.$ Tax rate is $25\%.$

Required

Journal Entries

Financial Statement Presentation

a$.$ Record the income tax journal entry on December $31$ of Year $1.$

b$.$ Record the income tax journal entry on December $31$ of Year $2.$

c$.$ Record the income tax journal entry on December $31$ of Year $3.$

d$.$ Record the income tax journal entry on December $31$ of Year $4.$

$$Note: If a line in a journal entry isn't required for the transaction, in the last line of the journal entry, select $"$N$/$A$"$ as the account name and leave the Dr$.$ and Cr$.$ answers blank $($zero$).$