Problem 19-5 Buffalo Inc. reported the following pretax income (loss) and related tax rates during the years 2013-2019. Pretax Income (loss) 2013 2014 2015 2016 2017 2018 2019 $36,100 25,700 52,700 74,200 (184,400) 68,900 90,500 Tax Rate 3096 30% 30% 40 % 45 % 40 % 35% Pretax financial income (loss) and taxable income (loss) were the same for all years since Buffalo began business. The tax rates from 2016-2019 were enacted in 2016 Prepare the journal entries for the years 2017-2019 to record income taxes payable (refundable), income tax expense (benefit), and the tax effects of the loss carryback and carryforward. Assume that Buffalo elects the carryback provision where possible and expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year. (Credit ac no entry is required, select "No Entry for the account titles and enter 0 for the amounts.) count titles are automatically indented when amount is entered. Do not indent manually. If Debit Credit Date Account Titles and Explanation 2017