Metlock reported the following pretax financial income (loss) for the years 2020-2022. 2020 2021 2022 $117,600 (139,000) 176,400 Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 20% for 2020-2022. Prepare the journal entries for the years 2020-2022 to record income tax expense, income taxes payable, and the tax effects of the loss carryforward, assuming that based on the weight of available evidence, it is more likely than not that one-fifth of the benefits of the loss carryforward will not be realized. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit 2020 Income Tax Expense 23520 Income Tax Payable 23520 2021 Income Tax Refund Receivable 23520 Deferred Tax Asset 4280 (To record refund) Benefit Due to Loss Carryforward Allowance to Reduce Deferred Tax Asset to Expected Realiz (To record allowance) 2022 Income Tax Expense Deferred Tax Asset Income Tax Payable (To record income taxes) Allowance to Reduce Deferred Tax Asset to Expected Realiz Benefit Due to Loss Carryforward (To adjust allowance)