Headland Inc. incurred a net operating loss of $513,000 in 2020. The tax rate for all years is 20%. Prepare the journal entries to record the benefits of the loss carryforward. Head and expects to return to profitability in 2021. (Credit account titles are automatically indentea when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit