Nattalia Corporation, incorporated in 2019 had the following data. Accounting income (loss) before tax: 2019 $320,000 Items included in arriving at Accounting income before tax: Dividends received from a Canadian corporation (these are not taxable) Depreciation expense Warranty expense Additional information: Capital cost allowance Warranty costs paid 2020 $(700,000) 75,000 65,000 300,000 300,000 60,000 20,000 350,000 70,000 250,000 20,000 The tax rates in effect are 32% in 2019 and 30% in 2020. Instructions a) Prepare a tax reconciliation for both years. Calculate taxable income and tax payable. (6 marks) b) Prepare the income tax journal entries for 2019 and 2020. Assume IFRS and that it is "probable" that any loss carry forwards will be recognized. (9 marks)