The DeVille Company reported pretax accounting income on its income statement as follows: 2022202320242025$350,000270.000340.000380.000 Included in the income of 2022 was an installment sale of property in the amount of $50.000. However, for tax purposes. DeVille reported the ineome in the year eash was collected. Cash collected on the installment sale was $20,000 in 2023,$25,000 in 2024 , and $5,000 in 2025. Included in the 2024 income was $15.000 tax-exempt interest from investments in government bonds. The tax rate for 2022 and 2023 was 18\%, but during 2023 new tax legislation was passed reducing the tax rate to 15% for the years 2024 and beyond. Required: Prepare the yearend journal entries to record income taxes for the years 2022-2025