The accounting income (loss) figures for Sarasota Corporation are as follows: 2015 2016 2017 2018 2019 $168,000 245,000 82,000 (168,000) (381,000) 138,000 155,000 2020 2021 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 Sarasota 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. (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 O for the amounts.) Year Account Titles and Explanation Debit Credit 2017 2018 2019 (To record benefit from loss carryback) (To record deferred benefit from loss carryforward) 2020 (To record current tax expense) (To record deferred tax expense) 2021