during 2020 A corp. has $100000 book income, which includes $20000 bad debt expense (estimated using the allowance method) for tax purpose. A uses the direct write off method to determine bad debt expense and its bad debt expense $7000 this is the only difference between A's book income and its taxable income and the difference is expected to reserve during the following year A is subject to income tax at 20% rate for all years during 2020 it paid $5000 in taxes (which it debited to prepaid income taxes)

A) prepare the journal entry to record A's income tax expense for 2020

B) prepare the journal entry to record A's income tax expense for 2021. Assume that during 2021, A's book income is $160,000 the $20000 bad debt expense difference reverses out and A pays no income taxes during the year 1