Robbinpop Corporation had the following tax information.

Year		Taxable Income				Tax Rate		Taxes Paid
2015			$304,000			38%			$115,520
2016			320,000			33%			105,600
2017			401,000			33%			132,330

In 2018, Robbinpop suffered a net operating loss of $482,000, which it elected to carry back. The 2018 enacted tax rate is 32%. Prepare Robbinpop entry to record the effect of the loss carryback. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit