Splish Brothers Corporation had the following tax information, Year Taxable income Tax Rate Taxes Pald 2018 $348,000 35 % $121,800 2019 377.000 30 113,100 2020 464,000 30 139.200 In 2021, Splish Brothers suffered a net operating loss of $556,800, which it elected to carryback. The 2021 eracted 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 for the amounts)