Marigold Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. Marigold Inc. follows IFRS. Year Accounting Income (Loss) Tax Rate 2023 $293,000 25% 2024 121,000 25% 2025 (545,000) 22% 2026 423,000 22% The tax rates were all enacted by the beginning of 2023. (a) Your Answer Correct Answer Your answer is correct. Prepare the journal entries for the years 2023 to 2026 to record income taxes, assuming the tax loss is first carried back and that at the end of each year, the loss carryforward benefits are judged more likely than not to be realized in the future. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation 2023 Current Tax Expense Income Tax Payable Debit 73250 Credit 73250