The DeVille Company reported pretax accounting income on its income statement as follows: 2018 385,000 2019 2020 2021 305,000 375,000 415,000 Included in the income of 2018 was an installment sale of property in the amount of $42,000. However, for tax purposes, DeVille reported the income in the year cash was collected. Cash collected on the installment sale was $16,800 in 2019, $21,000 in 2020, and $4,200 in 2021. Included in the 2020 income was $17,000 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 2018-2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)