Sunland Corporation had the following tax information: In 2023 , Sunland suffered a net operating loss of $559,000, which it decided to carry back. The 2023 enacted tax rate is 25%. Prepare Sunland's entry to record the effect of the loss carryback. (List debit entry before credit entry. 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 0 for the amounts.)