Pagina 4 ACCT 2063 PROBLEM 4 Spamela Hamderson Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. (Assume the carryback provision is used for a net operating loss.) Year Pretax Income (Loss) Tax Rate 2015 $105, 000 34% 2016 90 , 000 34 2017 (230 , 000) 2018 220 , 000 38 Instructions (a) Prepare the journal entries for the years 2015-2018 to record income tax expense (benefit) and income taxes payable (refundable) and the tax effects of the loss carryback and carryforward