In 2019 Delight Co. received $120,000 from a tenant for rent for 2020, 2021, and 2022. The amount is taxable when received, but will be recorded evenly as financial accounting revenue over the next three years (2020 through 2022). Delight had no temporary differences at the beginning of 2019. a. If pretax accounting income is $600,000 for 2019 and the tax rate is 30% for all years, prepare the journal entry for 2019. b. Assume that 2020 pretax accounting income is $400,000 and the 2020 tax rate is 30%, but the newly enacted tax rate for 2021 and beyond is 40%. Prepare the journal entry for 2020