Pretax financial income for each year includes a nondeductible expense of $28,400 (never deductible for tax purposes). The remainder of the difference between pret ax financial income and taxable income in each period is due to one deoreciation temporary difference. No deferred income taxes existed at the beginning of 2025. (a) Prepare journal entries to record income taxes in all 4 years. Assume that the change in the tax rate to 20% was not enactedfuntil the beginning of 2026. (List all debit entries before credit entries, Credit account titles are autarnotically indented when amount bs entries in the order presented in the probiem.)