Spamela Harnderson Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. (Assume the carryback provision is used for a net operating loss.) Year 2015 2016 2017 2018 Pretax Income (Loss) $105,000 90,000 (230,000) 220,000 Tax Rate 34% 34 38 38 I Instructions (a) Prepare the journal entries for the years 2015-2018 to record income tax expense (benefit) and income taxes payable (refundable) and the tax effects of the loss carryback and carryforward