I cannot figure why the numbers with the red x on them are wrong. Please solve those numbers and show your work. Thanks!

Zekany Corporation would have had identical income before taxes on both its income tax returns and income statements for the years 2021 through 2024 except for differences in depreciation on an operational asset. The asset cost $250,000 and is depreciated for income tax purposes in the following amounts: 2021 2022 2023 2024 $ 82,500 110,000 37,500 20,000 The operational asset has a four-year life and no residual value. The straight-line method is used for financial reporting purposes. Income amounts before depreciation expense and income taxes for each of the four years were as follows: Accounting income before taxes and depreciation 2021 2022 2023 2024 $135,000 $155,000 $145,000 $145,000 Assume the income tax rate for 2021 and 2022 was 30%; however, during 2022, tax legislation was passed to raise the tax rate to 40% beginning in 2023. The 40% rate remained in effect through the years 2023 and 2024. Both the accounting and income tax periods end December 31. Required: Prepare the journal entries to record income taxes for the years 2021 through 2024. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record 2022 income taxes. Record 2023 income taxes. Required: Prepare the journal entries to record income taxes for the years 2021 through 2024. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete but not entirely correct. No Date Dec 31, 2021 General Journal 1 Debit Credit 21,750 Income tax expense Deferred tax liability Income tax payable OOO 6,000 15,750 2 Dec 31, 2022 27.750 % Income tax expense Deferred tax lability Income tax payable co 14 250 X 13.500 3 Dec 31 2023 Income tax expense Deferred tax liability Income tax payable 39.750 3,250 63 43.000 4 Dec 31, 2024 Income tax expense Deferred tax liability Income tax payable 33.000 17.000 50,000