Pina Colada Inc. reported the following accounting income (loss) and related tax rates during the years 2015 to 2021: Tax Accounting Income (Loss) Year Rate 2015 $ 70,000 25% 2016 25,000 25% 2017 64,000 25% 30% 2018 76,000 (200,000) 35% 2019 2020 30% 73,000 95.000 2021 25% Accounting income (loss) and taxable income (loss) were the same for all years since Pina Colada began business. The tax rates from 2018 to 2021 were enacted in 2018. Assume Pina Colada Inc. follows ASPE for all parts of this question, except when asked about the effect of reporting under IFRS in parth. (a) Prepare the journal entries to record income taxes for the years 2019 to 2021. Assume that Pina Colada uses the carryback provision where possible and expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year. (Credit account titles are automatically indented when the amount is entered Do not indent manually. If no entry is required select "No Entry for the account titles and enter for the amounts.) Year Account Titles and Explanation Debit 2019 (To record benefit from loss carryback) 2019 (To record future benefit from loss carryforward) 2020 (To record current tax expense) 2020 (To record future tax expense) 2021 (To record income taxes)