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		$70,000				22%
2016		22,000				22%
2017		55,000				22%
2018		76,000				28%
2019		(212,000	)			35%
2020		70,000				30%
2021		90,000				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 IFRS instructions

Prepare the journal entries to record income taxes for the years 2019 Assume thatMaria 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.