Sheridan reported the following pretax financial income (loss) for the years 2020-2022. 2020 2021 $110,400 (130,000) 165,600 2022 Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 20% for 2020-2022. Prepare the journal entries for the years 2020-2022 to record income tax expense, income taxes payable, and the tax effects of the loss carryforward, assuming that based on the weight of available evidence, it is more likely than not that one-fifth of the benefits of the loss carryforward will not be realized. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit 2020 Income Tax Expense 22080 Income Tax Payable 22080 2021 Income Tax Refund Receivable 22080 Deferred Tax Asset 3920 (To record refund) Benefit Due to Loss Carryback 22080 Benefit Due to Loss Carryforward 3920 (To record allowance) 2022 Income Tax Expense 31840 Deferred Tax Asset 3920 Income Tax Payable 27920 (To record income taxes) Allowance to Reduce Deferred Tax Asset to Expected Realiz 784 Benefit Due to Loss Carryforward 784 (To adjust allowance)