Sheridan Corporation reported the following income for each of the years indicated. For each year, accounting income and income for tax purposes were the same. All tax rates indicated were enacted by the beginning of 2020, Sheridan's policy is to carry back any tax losses first before carrying forward any remaining losses to future years. Year 2020 2021 2022 2023 2024 2025 Income/ (Loss) 25.000 51,000 19.000 (107.000) (50,000) 84.000 Tax Rate 30% 33% 35% 38% 32% 32% Prepare the journal entries for the years 2022 to 2025 to record income taxes. Assume that at the end of each year, the loss carryforward benefits are judged more likely than not to be realized in the future. Sheridan follows the future income taxes method under ASPE. (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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Current Tax Expense Debit Credit 2022 Income Tax Payable 2023 4 Income Tax Receivable 30980 Current Tax Bench 30790 (To record benefit from loss carryback.) Deferred Tax Asset 4560 Deferred Tax Benefit-OCI 4560 (To recognize benefit of loss carryforward.) 2024 Deferred Tax Asset 19840 19840 Deferred Tax Benefit-OCI 7040 2025 Future Tax Expende 7040 Deferred Tax Asset (To record benefit from loss carryback.) Deferred Tax Asset 4560 Deferred Tax Benefit-OCI 4560 (To recognize benefit of loss carryforward.) 2024 Deferred Tax Asset 19840 Deferred Tax Benefit-OCI 19840 2025 Future Tax Expense 7040 7040 Deferred Tax Asset (To record future tax expense.) Current Tax Expense 36250 36250 Income Tax Payable (To record current tax expense.)