Splish Brothers Corporation had the following tax information. Year Taxable Income Tax Rate Taxes Paid 2018 $282,000 35 % $98,700 2019 305,500 30 91,650 2020 376,000 30 112,800 In 2021, Splish Brothers suffered a net operating loss of $451,200, which it elected to carryback. The 2021 enacted tax rate is 29%. Prepare Splish Brothers'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 O for the amounts.) Account Titles and Explanation Debit Credit Income Tax Refund Receivable 237350 Benefit Due to Loss Carryback 237250