Farber Enterprises experienced an NOL of $573,000 in 2022 . Farber operates in a jurisdiction that allows losses to be carried back two years. The company reported taxable income of $435,000 in 2020 and $324,000 in 2021 . The tax rate for all years is 30%. Farber elects to carryback the NOL. What is the necessary joumal entry to record the NOL carryback in the year of the loss? Prepare a partial income statement for the year of the loss. What is the necessary journal entry to record the NOL carryback in the year of the loss? (Record debits first, then credits. Exclude explanations from any joumal entries. Abbreviation Used: NOL = Net Operating Loss.) Prepare a partial income statement for the year of the loss. (Use a minus sign or parentheses for any loss amounts.)