The Deville Company reported pretax accounting income on its income statement as follows: 2021 2022 2023 2024 $410,000 330,000 400,000 440,000 Included in the income of 2021 was an installment sale of property in the amount of $54,000. However, for tax purposes, Deville reported the income in the year cash was collected. Cash collected on the installment sale was $21,600 in 2022, $27,000 in 2023, and $5,400 in 2024 Included in the 2023 income was $22,000 interest from investments in municipal governmental bonds. The enacted tax rate for 2021 and 2022 was 40%, but during 2022, new tax legislation was passed reducing the tax rate to 25% for the years 2023 and beyond. Required: Prepare the year-end journal entries to record income taxes for the years 2021-2024. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet