Sunland Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. The tax rates listed were all enacted by the beginning of 2023. Prepare the journal entries for the years 20232026 to record income tax expense (benefit) and income taxes payable (refundable) and the tax effects of the loss carryforward, assuming that at the end of 2025 the benefits of the loss carryforward are judged more likely than not to be realized in the future. (List all debit entries before credit entries. Credit occount tittes ore outomatically indented when 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. Record journal entries in the order presented in the problem.)