Sunland Inc. reported the following pretax income (loss) and related tax rates during the years 2019-2022. Pretax Income (loss) Tax Rate 2019 $41,500 40 % 2020 (193,000) 40 % 2021 243,000 20 % 2022 74,200 20 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Sunland began business. The tax rates from 2019-2022 were enacted in 2019. Prepare the portion of the income statement, starting with "Operating loss before income taxes," for 2020. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Sunland Inc. Income Statement (Partial) For the Year Ended December 31, 2020 Operating Loss before Income Taxes $ (193,000) Income Tax Benefit Net Income /(Loss) $ Prepare the portion of the income statement, starting with "Income before income taxes," for 2021. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Sunland Inc. Income Statement (Partial) For the Year Ended December 31, 2021 V Income before Income Taxes $ 243,000 Income Tax Expense Current $ Deferred Net Income /(Loss) $