Seenath Ltd., began operation in 2020 and has provided the following reconciliation between pre-tax accounting income and taxable income as follows: 2020 2021 2022 2023 Income before income taxes Add: Non-deductible expense Depreciation in excess of CCA $300,000 $300,000 $300,000 $300,000 500,000 0 0 200,000 0 200,000 200,000 200,000 500,000 500,000 500,000 Less: CCA in excess of depreciation $600.000 Taxable income Additional information: Use of the depreciable assets will result in taxable amounts of $ 200,000 in each of the next three years. The non-deductible expenses relate to golf club dues that were expensed for accounting but will never be deductible for taxation. The enacted tax rate is 25% and is not expected to change. Instructions Prepare the required journal entries to record current and deferred income taxes for 2020, 2021, and 2022.