Exercise 19-9 The pretax financial income (or loss) figures for Jenny Spangler Company are as follows. 2009 $177,000 2010 253,000 2011 90,100 177,000) 2013 (386,700) 2014 124,400 2015 101,200 Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 45% ta prepare the journal entries for the years 2011 to 2015 to record income tax expense and the effects of the net ope operations. (In recording the benefits of a loss carryforward, assume that no valuation account is deemed necessa Debit Aocount Titles and Explanation 2011 Income Tax Refund Receiv Benefit Due to Loss Carry (To record income tax expense.) 2012 Income Tax Refund Receiv Benefit Due to Loss Carryb 2013