Dandarion company started its operation in 2019, it has been operating for 6 years now since the formation of the company. The first few years were not as profitable as the board of directors expected. The following represents the net operating profit/losses reported by Dandarion for the first 6 years of operation:

Year	Net operation profit/ net operating losses	Tax rate
2019	(160,000)	30% (enacted in 2017)
2020	100,000	30% (enacted in 2017)
2021	150,000	40% (enacted in 2018)
2022	(130,000)	30% (enacted in 2018)
2023	180,000	30% (enacted in 2022)
2024	150,000	35% (enacted in 2022)

While examining the tax data and regulations you have pointed out the following main guidelines:

The government in which the company operates allows 2 years carryback and 10 years carryforward

At the end of 2019, the company did not expect to achieve profit in future years but this assumption changed at the beginning of 2020

The company applies the carryback method in accounting for net operating losses.

Instructions: you are required to record all the required journal entries for the following years (2019,2020,2021,2022,2023 and 2024). And you are required to prepare the income tax expense section of the income statement for the year of 2022