ICON Corporation reported a pretax operating loss of $500,000 for financial reporting purposes in 2022. The enacted tax rate is 30%. There were no temporary differences at the beginning of the year and none originating in 2022. ICON anticipated that it is more likely than not that half of the deferred tax asset will ultimately be realized. a. Prepare a journal entry (or entries) to record ICONs tax provision for the year 2022. (4 points) Account Description Debit Credit Workings: b. Prepare the lower portion of ICONs 2022 income statement. (2 points)