The DeVille Company reported pretax accounting income on its income statement as follows: 2018 $395, 000 2019 315, 000 2020 385,000 2021 425,000 Included in the income of 2018 was an installment sale of property in the amount of $46,000. However, for tax purposes, DeVille reported the income in the year cash was collected. Cash collected on the installment sale was $18,400 in 2019, $23,000 in 2020, and $4,600 in 2021 Included in the 2020 income was $19.000 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. ournal entry worksheet Journal entry worksheet Record 2019 Enber debits before ournal entry worksheet ournal entry worksheet Record 2021 income taxes. Record 2020 income Enber debits belore De 31, 202 1, 2020