Dharma Inc. reports the following pretax income (loss) for both book and tax purposes. The tax rates listed were all enacted by the beginning of 2017. Year 2017 2018 2019 Pretax Income (Loss) 90,000 (280,000) 500,000 Tax Rate 40% 21% 21% Prepare the journal entries for years 2017-2019 to record income tax expense (benefit) and income taxes payable (refundable), and the tax effects of loss carryforward, assuming that based on the weight of available evidence, it is more likely than not that 25% of the benefits of the loss carryforward will not be realized