Skysong Corporation had the following tax information. Year 2018 Taxable income $276,000 299,000 368,000 Tax Rate Taxes Paid 35 % $96,600 30 89,700 30 110,400 2019 2020 In 2021, Skysong suffered a net operating loss of $441,600, which it elected to carryback. The 2021 enacted tax rate is 29%. Prepare Skysong's entry to record the effect of the loss carryback. (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.) Account Titles and Explanation Debit Credit