Grouper Corporation had the following tax information: Year Taxable Income Tax Rate Taxes Paid 2017 $390,000 31% $ 120,900 2018 312,000 30% 93,600 2019 398,900 30% 119,670 In 2020, Grouper suffered a net operating loss of $ 559,000, which it decided to carry back. The 2020 enacted tax rate is 25%. Prepare Grouper's entry to record the effect of the loss carryback. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Year Account Titles and Explanation Debit Credit 2020 Income Tax Receivable 213270 Current Tax Benefit 213270