Riley Inc. reports the following pre-tax incomes (losses) for both financial reporting purposes and tax purposes: The tax rates listed were all enacted by the beginning of 2021. Riley reports under the ASPE future/deferred income taxes method. Instructions a. Prepare the journal entries for each of the years 2021 to 2024 to record income tax. Assume the tax loss is first carried back and that, at the end of 2023 , the loss carryforward benefits are judged more likely than not to be realized in the future. b. Using the assumptions in part (a), prepare the income tax section of the 2023 and 2024 income statements, beginning with the line "Income (loss) before income tax