Sam's Burgers Ltd. started as a manufacturing company on January 1, 2018. On January 1, 2018 , Bob's Burgers purchased $192,000 of equipment which it is amortizing on a straight-line basis over 5 years for accounting purposes under IFRS. The equipment is subject to a 15%CCA rate for income tax purposes and is subject to the Accelerated Investment Incentive (AII) in the year of acquisition. In 2018, Sam's Burgers reported net income before income taxes of $312,600. Included on the company's 2022 income statement were meals and entertainment expenses of $15,800 and $3,000 for a golf membership. At the end of 2023, Bob's Burgers reported net income before taxes of $241,800, and meals and entertainment expenses of $14,000. During 2023, Bob's Burgers recorded $5,100 of warranty expenses of which, no warranty work was completed during 2023. The income tax rate for 2018 was 25%. On July 1, 2019, the tax rate for 2019 and later years dropped to 24%. This rate change was not known at the end of 2022 . REQUIRED: Prepare the journal entries required to record Sam's Burgers Ltd.'s income taxes for 2022 and 2023. Show all your calculations. Explain why you did the calculations in the way after each section of your calculations is conducted