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Cullumber Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. Cullumber Inc. follows IFRS. Tax Rate 18% Year 2020 2021 2022 2023 Accounting Income (Loss) $134.000 98,000 (322,000) 234,000 18% 16% 16% The tax rates were all enacted by the beginning of 2020. Prepare the journal entries for the years 2020 to 2023 to record income taxes, assuming the tax loss is first carried back and that at the end of each year, the loss carryforward benefits are judged more likely than not to be realized in the future. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Current Tax Expense 24120 020 24120 Income Tax Payable 17640 021 Current Tax Expense 17640 Income Tax Payable 41760 022 Income Tax Recevable 41760 Current Tax Benefit (To record benefit from loss carryback.) 14400 Deferred Tax Asset 022 Income Tax Receivable 41760 Current Tax Bencht 41760 (To record benefit from loss carryback.) Deferred Tax Asset 14400 14400 Deferred Tax Benefit (To record deferred tax benefit from loss carryforward.) Current Tax Expense 14400 023 14400 Income Tax Payable 37120 (To record current tax expense.) Deferred Tax Expense 37120 Deferred Tax Asset 10:10 AM 10/1/2020 To record deferred tax expense.) Prepare the journal entries for 2022 and 2023 assuming that, based on the weight of available evidence, it is more likely than not that only 75% of the carryforward benefits will be realized (25% not expected to be realized). A valuation allowance account is not used by the company. (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 Ofor the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 022 Income Tax Receivable Current Tax Benefit (To record benefit from loss carryback.) Deferred Tax Asset Deferred Tax Benefit (To record deferred tax benefit from loss carryforward.) 023 Current Tax Expense Income Tax Payable (lo recora cererred tax denen from loss carryforward.) 3 Current Tax Expense Income Tax Payable (To record current tax expense.) Deferred Tax Expense Deferred Tax Asset (To record deferred tax expense.) TIL ALLEMPull Progress Cullumber Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. Cullumber Inc. follows IFRS Year Accounting Income (Loss) $134,000 98,000 (322,000) 234,000 Tax Rate 18% 18% 2020 2021 2022 2023 16% 16% The tax rates were all enacted by the beginning of 2020. (a) Prepare the journal entries for the years 2020 to 2023 to record income taxes, assuming the tax loss is first carried back and that at the end of each year, the loss carryforward benefits are judged more likely than not to be realized in the future. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 020 Current Tax Expense 24120 24120 Income Tax Payable 17640 021 Current Tax Expense 17640 Income Tax Payable 41760