Peppermint spirit company has a december $31$ year end. The company pay their taxes each year on march $31$ of the following calendar year. Peppermint recorded pretax profit of $$90,000$ in $2022$ and $$112,000$ in $2023.$ Taxable income for $2022$ was $$85,000$ and $$98,000$ in $2023.$ The corporate income tax rate was $25\%.$

Prepare all the journal entries related to income tax for $2022$ and $2023.$ Please date your entries.