The DeVille Company reported pretax accounting income on its income statement as follows: 2021 2922 2923 2924 $415,00 335,800 485,800 445,00 Included in the income of 2021 was an installment sale of property in the amount of $56.000. However, for tax purposes. Deville reported the income in the year cash was collected. Cash collected on the installment sale was $22.400 in 2022. $28,000 in 2023. and $5.600 in 2024. Included in the 2023 income was $23.000 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 fleld.)