Cullumber Inc. reports the following pre-tax incomes (losses) for both financial reporting purposes and tax purposes: Accounting Income Year (Loss) Tax Rate 2021 $123,000 25 % 2022 93,000 25 % 2023 (296,000) 30 % 2024 222.000 30 % 0001 Cullumbine ranorte.under the ASDF future income taves method Prepare the journal entries for 2023 and 2024. Assume that it is more likely than not that one quarter of the carryforward benefits will not be realized. This company does not use a valuation allowance. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record benefit from loss carryback.) (To record future benefit from loss carryforward.) 4 (To record current tax expense.) (To record deferred tax expense.) Debit Credit