Harrow Corp. purchased equioment for $180,000 on January 2, 2020, its first day of operations. For book purposes, the equipment will be depreciated straight-line over three years with no residual value. Accounting income includes an expense for all three years in the amount of $20,000 that will never be deductible for tax purposes Pre-tax accounting incomes and taxable incomes are as follows: a. Prepare a table to account for the permanent and reversing differences to arrive at taxable income for all three years and calculate current income tax for each year using a rate of 30%. b. Prepare the required current and deferred tax related journal entries for 2020 assuming that the enacted income tax rate for all three years is 30%. c. Prepare the required current and deferred tax related journal entries for 2021 assuming that the enacted income tax rate for increases to 35% early in 2021