i dont understand what im doing wrong please help

Wynn Sheet Metal reported a net operating loss of $102,000 for financial reporting and tax purposes in 2018. The enacted tax rate is 30%. Taxable income, tax rates, and income taxes paid in Wynn's first four years of operation were as follows: e Tax Income Rate Taxabl Income Taxes Pa $12,280 14,200 24,300 24,400 2014 $61,000 20% 2015 71,000 20 2016 81,800 30 61,080 40 awarded 2017 ored Required 1. Prepare the journal entry to recognize the income tax benefit of the net operating loss. Wynn elects the carryback option. 2. Show the lower portion of the 2018 income statement that reports the income tax benefit of the net operating loss. Complete this question by entering your answers in the tabs below Required 1 Required 2 Prepare the journal entry to recognize the income tax benefit of the net operating loss. Wynn elects the carryback option. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands and round your answers to 1 decimal place.) No Event General Journal Debit Credit Receivable-Income tax refund 32,700.0 Income tax benefit-Net operating loss 32,700.0 Required 2