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. Date Account Titles and Explanation Debit Credit 2020 Income Tax Expense 22080 Income Tax Payable 22080 2021 Deferred Tax Asset 26000 Income Tax Expense 26000 (To record refund) Income Tax Expense 5200 Allowance to Reduce Deferred Tax Asset to Expected Rea 5200 (To record allowance) 2022 Income Tax Expense 33120 Deferred Tax Asset 26000 Income Tax Payable 7120 (To record income taxes) Allowance to Reduce Deferred Tax Asset to Expected Realiz 5200 Income Tax Expense 5200 (To adjust allowance) Prepare the income tax section of the 2021 income statement beginning with the line Income (loss) before income taxes.". (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Sheridan Income Statement (Partial)