Please note that this is one question. Please answer in the same format as the question.

The last photos final journal entry is to record deferred tax expense.

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Pina Colada Corporation reports the following amounts in its first three years of operations. The difference between taxable income and accounting income is due to one reversing difference. The tax rate is 30% for all years and the company expects to continue with profitable operations in the future. For each year, identify the amount of the reversing difference originating or reversing during that year, and indicate the amount of the temporary difference at the end of the year. Indicate the balance in the related deferred tax account at the end of each year and identify it as a deferred tax asset or liability. Date Account Titles and Explanation Debit Credit 2020 (To record current tax expense) (To record deferred tax benefit) 2021 (To record current tax expense) (To record deferred tax expense) 2022 (To record current tax expense)