pls explain calculations

Splish Inc. reported the following pretax income (loss) and related tax rates during the years 2019-2022. Pretax Income (loss) Tax Rate 2019 $39,700 40 % 2020 (195,000) 40 % 2021 254,000 20 % 2022 83,100 20 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Splish began business. The tax rates from 2019-2022 were enacted in 2019. (a) Your answer is correct. Prepare the journal entries for the years 2020-2022 to record income taxes payable (refundable), income tax expense (benefit), and the tax effects of the loss carryforward. Assume that Splish 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 amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Date Account Titles and Explanation Debit Credit 2020 Deferred Tax Asset 39,000 Income Tax Expense 39,000 2021 Income Tax Expense 50,800 Deferred Tax Asset 39,000 Income Tax Payable 11,800 2022 Income Tax Expense 16,620 Income Tax Payable 16,620 (c) Prepare the portion of the income statement, starting with "Operating loss before income taxes," for 2020. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Splish Inc. Income Statement (Partial) For the Year Ended December 31, 2020