Question 21 (24 points) See the below information for Dawn Company: Expenses taken for tax purposes in Year 1 but for GAAP purposes in Years 2 and 3 (30,000 in Year 2, 15,000 in Year 3): Depreciation $45,000 Expenses taken for GAAP purposes in Year 1 but for tax purposes in Year 2: Warranty expense 8,000 Revenue recognized for GAAP purposes in Year 1 that will never be recognized for tax purposes: Municipal Bond Interest 6,000 Assume Pretax accounting (GAAP) income was $100,000 in Year 1 and Pretax accounting (GAAP) income was $120,000 in Year 2. The tax rate is 25% for all years. Required: Prepare the journal entry to record the tax provision for Year 1. SHOW WORK. Prepare the journal entry to record the tax provision for Year 2. Assume no new DTAs, DTLs, or permanent differences. SHOW WORK.