Please just answer NUMBER 19!!! Number 18 provided for information. Please answer all parts of Question 19.

191. PQR Corp begins operations in 2018 and reports income before income taxes of -$390,000 (a loss). Its tax rate is 30%. Show the journal entry for taxes for the year. 196. What is PQR's net income/loss that it reports on its 2018 income statement? 190. In 2019, PQR reports income before income taxes of $210,000. Show the journal entry for taxes. 19d. In 2020, PQR reports income before income taxes of $330,000. Show the tax journal entry. 18a. On October 1. 2018. MNO Corp receives $120,000 in cash for uncarned subscription revenue related to Prime membership, which is earned evenly over the next 12 months. This entire cash receipt is considered a revenue for tax purposes. MNO has no other activity during the year, and has no expenses. Income tax rate is 30%. Show the journal entry for income taxes made on December 31, 2018. 18b. On January 1, 2019, MNO realizes that there is a 53% chance that it will not be able to carn $20,000 of the prior y car's uncarned subscription revenue. MNO immediately sets up a valuation account. Show the journal entry to do this. 18c. What is the net deferred tax account and amount that it would report on its balance sheet after this journal entry? (on, say, March 31)