Sarah Allen Corporation has pretax financial income (or loss) from 2020 through 2026 as follows. Pretax financial income (loss) and taxable income (loss) were the same for all years since Allen has been in business. In recording the benefits of a loss carryforward, assume that it is more likely than not that the related benefits will be realized. (a) What entry for income taxes should be recorded for 2021? (List debit entry before credit entry. 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.)