The accounting income $($loss$)$ figures for Swifty Corporation are as follows:

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 pf the years $2017$ to $2021$ to record income tax expense and the effects of the tax loss carrybacks and carryforwards, assuming Swifty Corporation uses the carryback provision first. All income and losses relate to normal operations ane it is more likely than not that the company will generate substantial taxable income in the future.