The pretax financial income of Pina Company differs from its taxable income throughout each of 4 years as follows. Year 2020 2021 2022 2023 Pretax Financial Income $318,000 342,000 348,000 388,000 Taxable Income $168,000 228,000 239,000 526,000 Tax Rate 35 % 20 % 20 % 20 % Pretax financial income for each year includes a nondeductible expense of $30,600 (never deductible for tax purposes). The remainder of the difference between pretax financial income and taxable income in each period is due to one depreciation temporary difference. No deferred income taxes existed at the beginning of 2020. (a) Prepare journal entries to record income taxes in all 4 years. Assume that the change in the tax rate to 20% was not enacted until the beginning of 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit 2020 2021 (To record the adjustment for the decrease in the enacted tax rate.) (To record income taxes for 2021.) 2022 2023