Kingbird Corporation had the following tax information. In 2021, Kingbird suffered a net operating loss of $384,000, which it elected to carryback. The 2021 enacted tax rate is 29%. Prepare Kingbird's entry to record the effect of the loss carryback. (Credit occount titles are automatically indented when the amou entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the omounts.)