The DeVille Company reported pretax accounting income on its income statement as follows:

2018	$	375,000
2019		295,000
2020		365,000
2021		405,000

Included in the income of 2018 was an installment sale of property in the amount of $38,000. However, for tax purposes, DeVille reported the income in the year cash was collected. Cash collected on the installment sale was $15,200 in 2019, $19,000 in 2020, and $3,800 in 2021. Included in the 2020 income was $14,000 interest from investments in municipal bonds. The enacted tax rate for 2018 and 2019 was 30%, but during 2019 new tax legislation was passed reducing the tax rate to 25% for the years 2020 and beyond. Required: Prepare the year-end journal entries to record income taxes for the years 20182021.