Nielsen Construction, which began operations on January $1,2022,$ reported the following Net Income before tax on its $2022,2023,$ and $2024$ financial statements:

$2022$: $$150,000$

$2023$: $$190,000$

$2024$: $$210,000$

For each year $2022$ through $2026,$ book depreciation on equipment is$/$will be $$20,000$ per year. However, on the $2022$ and $2023$ tax returns, Nielsen deducted depreciation expenses of $$60,000$ and $$19,000$ respectively. The tax depreciation expense for $2024,2025,$ and $2026$ will be $$12,000,$$$6000,$ and $$3000$ respectively. The income tax rate for all years is $30\%.$

$($a$)$ Prepare the journal entries needed to record federal income tax expense for $2022,2023,$ and $2024.(9$ pts$)$