Splish reported the following pretax financial income (loss) for the years 2020-2022. 2020 $ 151,200 2021 (179,000) 2022 226,800 Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 20% for 2020-2022. Prepare the journal entries for the years 2020-2022 to record income tax expense, income taxes payable, and the tax effects of the loss carryforward, assuming that based on the weight of available evidence, it is more likely than not that one-fifth of the benefits of the loss carryforward will not be realized. (Credit account titles are automatically indented when 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.) Date Account Titles and Explanation Debit Credit 2020 Income Tax Expense 30240 Income Tax Payable 30240 2021 Deferred Tax Asset 35800 Income Tax Expense 35800 (To record refund) Income Tax Expense 7160 Allowance to Reduce Deferred Tax Asset to Expected Rea 7160 (To record allowance) 2022 Income Tax Expense 45360 Income Tax Payable 9560 35800 Deferred Tax Asset (To record income taxes) Allowance to Reduce Deferred Tax Asset to Expected Realiz 7160 7160 Income Tax Expense (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).) Splish Income Statement (Partial) For the Year Ended December 31, 2021 Income /(Loss) before Income Taxes (179,000) Income Tax Benefit Deferred Net Income /(Loss) $