The Deville Company reported pretax accounting Income on its income statement as follows: 2021 2022 2023 2024 $400,000 320,000 390,000 430,000 Included in the income of 2021 was an installment sale of property in the amount of $48,000. However, for tax purposes, DeVille reported the income in the year cash was collected. Cash collected on the installment sale was $19,200 in 2022, $24,000 in 2023, and $4,800 in 2024. Included in the 2023 Income was $20,000 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 View transaction list Journal entry worksheet 1 2 3 Record 2021 Income taxes. Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2021 Record entry Clear entry View gen Journal Journal entry worksheet Record 2022 income taxes. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2022 Record entry Clear entry View general Journal Journal entry worksheet > 2. 2 3 4 Record 2023 income taxes. Note: Enter debits before credits Debit General Journal Date Credit Dec 31, 2023 Record entry Clear entry View general Journal Journal entry worksheet