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Nita Company began operations in 2020. The following information pertains to its operations in the first three years. 2020 2021 2022 Assets purchased during year

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Nita Company began operations in 2020. The following information pertains to its operations in the first three years. 2020 2021 2022 Assets purchased during year $100,000 O 0 Pre-tax accounting income (loss) $25,000 $100,000 $10,000 Income tax rate (enacted each year) 35% 37% 12% Notes: Nita Company depreciates its assets straight line over 5 years. Assume no residual/salvage value. The Capital Cost Allowance rate on the assets is 40% with only half permitted in the year of acquisition . Due to the untimely filing of the 2020 tax return Nita Company paid a $1,000 penalty. This was deducted in the 2021 income statement for accounting purposes. Nita Company collected dividends of $500 and $1,200 in 2020 and 2022, respectively, from other corporations, . During 2021, Nita Company started a warranty program. $5,000 and $7,000 were expensed in 2021 and 2022, respectively. Actual expenditures under the warranty program were $3,000 and $8,000 for 2021 and 2022, respectively. Required: 1. Prepare the income tax journal entries for 2020, 2021 and 2022. Show all calculations. 2. Nita Company incurred a tax loss in 2023 of $500,000. The enacted tax rate in 2023 is 39%. Prepare the appropriate journal entry(s) pertaining to the loss for 2023. Assume that Nita Company wants to obtain the maximum refund from prior years and assume that the tax benefit of any loss carry forward should be recognized. Show your work. 3. Assume that in 2024, Nita Company incurred a tax loss of $100,000. Further assume that the company decides that it is no longer appropriate to recognize the benefit for any of the loss carry forwards. Nita Company uses a valuation allowance method. The enacted tax rate in 2024 is 41%. Prepare the appropriate journal entry(s) pertaining to the various losses. Show your work. Paragraph V B B 1 Uv . A B E 6! + V

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