Pronghorn Corporation purchased equipment very late in 2020. Based on generous capital cost allowance rates provided in the Income Tax Act, Pronghorn Corporation claimed CCA on its 2020 tax return but did not record any depreciation because the equipment was being tested. This temporary difference will reverse and cause taxable amounts of $29,800 in 2021, $31,500 in 2022, and $49,400 in 2023. Pronghorns accounting income for 2020 is $237,400 and $207,400 in each of 2021 and 2022, and the tax rate is 30%. There are no deferred tax accounts at the beginning of 2020. Pronghorn Corporation was informed on December 31, 2021 that the enacted rate for 2022 and subsequent years is 25%. Calculate taxable income and income tax payable for 2021 and 2022.