The accounting income (loss) figures for Blue Spruce Corporation are as follows: 2015 2016 2017 2018 2019 2020 2021 $169,000 248,000 83,000 (169,000) (382,000) 136,000 154,000 Accounting income (loss) and taxable income (loss) were the same for all years involved. Assume a 30% tax rate for 2015 and 2016, and a 25% tax rate for the remaining years. Prepare the journal entries for each of the years 2017 to 2021 to record income tax expense and the effects of the tax loss carrybacks and carryforwards, assuming Blue Spruce Corporation uses the carryback provision first. All income and losses relate to normal operations and it is more likely than not that the company will generate substantial taxable income in the future