Swifty reported the following pretax financial income (loss) for the years 2020-2022. 2020 $100,800 2021 (119,000) 2022 151,200 Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 20% for 2020-2022. equired, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit 2020 Income Tax Expense 20160 Income Tax Payable 20160 2021 Income Tax Refund Receivable 20160 Benefit Due to Loss Carryback 20160 (To record refund) Benefit Due to Loss Carryforward 728 Allowance to Reduce Deferred Tax Asset to Expected Rea 728 (To record allowance) 2022 Income Tax Expense 30240 Deferred Tax Asset 3640 Income Tax Payable 26600 (To record income taxes) Allowance to Reduce Deferred Tax Asset to Expected Realiz 728 Benefit Due to Loss Carryforward 728 (To adjust allowance) Swifty reported the following pretax financial income (loss) for the years 2020-2022. 2020 $100,800 2021 (119,000) 2022 151,200 Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 20% for 2020-2022. equired, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit 2020 Income Tax Expense 20160 Income Tax Payable 20160 2021 Income Tax Refund Receivable 20160 Benefit Due to Loss Carryback 20160 (To record refund) Benefit Due to Loss Carryforward 728 Allowance to Reduce Deferred Tax Asset to Expected Rea 728 (To record allowance) 2022 Income Tax Expense 30240 Deferred Tax Asset 3640 Income Tax Payable 26600 (To record income taxes) Allowance to Reduce Deferred Tax Asset to Expected Realiz 728 Benefit Due to Loss Carryforward 728 (To adjust allowance)