Tamaris Corporation had the following tax information. Year Tax Rate Taxes Pald 2015 2016 Taxable income $295,000 325,000 401,000 $112,100 107,250 132,330 33% 33% 2017 In 2018, Tamaris suffered a net operating loss of $478,000, which it elected to carry back. The 2018 enacted tax rate 32%. Prepare Tamarisk's entry to record the effect of the loss carryback. (Credit account titles are automatically indented when amount tent required, select "No Entry for the account titles and enter for the amounts) Account Titles and Explanation Debit Credit Income Tax Refund Receivable Benefit Due to Loss Carryback