Riverbed Corporation had the following tax information: Tax Taxes Year Taxable Income Rate Paid 2017 $392,000 31% $121,520 2018 314,000 30% 94.200 2019 401,700 30% 120,510 In 2020, Riverbed suffered a net operating loss of $547,000, which it decided to carry back. The 2020 enacted tax rate is 25%. Prepare Riverbed's entry to record the effect of the loss carryback. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Year Account Titles and Explanation 2020 Income Tax Receivable Current Tax Benefit eTextbook and Media List of Accounts Debit 164100 Credit 164100