Marigold Inc. reported the following accounting income (loss) and related tax rates during the years 2015 to 2021:

		Accounting				Tax
Year		Income (Loss)				Rate
2015		$71,000				25%
2016		20,000				25%
2017		62,000				25%
2018		80,000				30%
2019		(202,000	)			35%
2020		71,000				30%
2021		89,000				25%

Accounting income (loss) and taxable income (loss) were the same for all years since Marigold began business. The tax rates from 2018 to 2021 were enacted in 2018. Assume Marigold Inc. follows ASPE for all parts of this question, except when asked about the effect of reporting under IFRS in part (b).

Prepare the journal entries to record income taxes for the years 2019 to 2021. Assume that Marigold uses the carryback provision where possible and expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year.