The DeVille Company reported pretax accounting income on its income statement as follows: 2018 2019 2020 2021 $390,000 310,000 380,000 420,000 Included in the income of 2018 was an installment sale of property in the amount of $44,000. However, for tax purposes, Deville reported the income in the year cash was collected. Cash collected on the installment sale was $17,600 in 2019, $22,000 in 2020, and $4,400 in 2021. Included in the 2020 income was $18,000 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 20182021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record 2018 income taxes. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2018 Record entry Clear entry View general journal Journal entry worksheet Record 2019 income taxes. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2019 Record entry Clear entry View general journal Journal entry worksheet Record 2020 income taxes. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2020 Record entry Clear entry View general journal Journal entry worksheet