Cullumber Inc. reported the following pretax income (loss) and related tax rates during the years 2013-2019. Pretax Income (loss) Tax Rate 2013 $42,800 30 % 2014 23,500 30 % 2015 50,900 30 % 2016 87,400 40 % 2017 (192,600 ) 45 % 2018 73,000 40 % 2019 96,300 35 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Cullumber began business. The tax rates from 2016-2019 were enacted in 2016. . Prepare the journal entries for the years 2017-2019 to record income taxes payable (refundable), income tax expense (benefit), and the tax effects of the loss carryback and carryforward. Assume that Cullumber elects the carryback provision where possible and expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year. Prepare the portion of the income statement, starting with "Operating loss before income taxes," for 2017. Prepare the portion of the income statement, starting with "Income before income taxes," for 2018. " Focus O