The DeVille Company reported pretax accounting income on its income statement as follows: 2016 $430,000 2017 350,000 2018 420,000 2019 460,000 Included in the income of 2016 was an installment sale of property in the amount of $62,000. However, for tax purposes, DeVille reported the income in the year cash was collected. Cash collected on the installment sale was $24,800 in 2017, $31,000 in 2018, and $6,200 in 2019. Included in the 2018 income was $26,000 interest from investments in municipal bonds. The enacted tax rate for 2016 and 2017 was 30%, but during 2017 new tax legislation was passed reducing the tax rate to 25% for the years 2018 and beyond. Required: Prepare the year-end journal entries to record income taxes for the years 20162019. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.)