On 1 January 20X4, Dart Incorporated commenced business operations. The following information is available to you: Earnings (loss) before tax Tax rate (enacted in each year) Depreciation (original cost of assets, $1,000,000) Capital cost allowance Rental revenue recognized* 20X4 $90,000 20X5 $(410,000) 20X6 $100,000 20X7 $120,000 36% 36% 50,000 60,000 60,000 50,000 0 32% 50,000 120,000 30% 50,000 110,000 *There is a rent receivable account at the end of 20X4, because rent revenue was earned in 20X4 but will not be collected until 20X6. This amount is not part of taxable income in 20X4, but will be taxable income in 20X6 when it is collected. Required: Prepare Journal entries to record tax for 20X4, 20X5, 20X6, and 20X7. Assume that the tax loss carryforward usage in 20X5 IS considered to be not probable but that in 20X6 the balance of probability shifts and in 20X6 the loss usage is considered to be probable. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account fleld.)