Swifty Corporation reported the following income for each of the years indicated. For each year, accounting income and income for tax purposes were the same. All tax rates indicated were enacted by the beginning of 2020. Swifty's policy is to carry back any tax losses first before carrying forward any remaining losses to future years. Income/ (Loss) Tax Rate Year 2020 33,000 30% 2021 50,000 33% 2022 22,000 35% 2023 (118,000) 38% 2024 (52,000) 32% 2025 82,000 32% Prepare the journal entries for the years 2022 to 2025 to record income taxes. Assume that, at the end of each year, the loss carryforward benefits are judged more likely than not to be realized in the future. Swifty follows the future income taxes method under ASPE. (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 Ofor the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 2022 Current Tax Expense Income Tax Payable 2023 Income Tax Receivable Current Tax Benefit (To record benefit from loss carryback.) Deferred Tax Asset Future Tax Benefit (To recognize benefit of loss carryforward.) 2024 Deferred Tax Asset Future Tax Benefit Deferred Tax Asset Income Tax Payable (To record future tax expense.) Current Tax Expense Income Tax Payable (To record current tax expense.)