Stone Co. began operations in year 1 and reported $225,000 in financial income for the year. Stone Co.s year 1 tax depreciation exceeded its book depreciation by $25,000. Stones tax rate for year 1 and years thereafter was 21 percent. In year 2, book depreciation exceeded tax depreciation by $25,000. This is a reversal of the temporary difference between GAAP and tax accounting and results in the reversal of the deferred tax liability in year 2. Prepare the tax journal entries for Year 1 and Year 2.