The pretax financial income of Truttman Company differs from its taxable income throughout each of 4 years as follows. Pretax Year Financial Income Taxable Income Tax Rate 2020 $290,000 $180,000 35 % 2021 320,000 225,000 20 % 2022 350,000 260,000 20 % 2023 420,000 560,000 20 % Pretax financial income for each year includes a nondeductible expense of $30,000 (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. 2022 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 0 for the amounts.) Date Account Titles and Explanation Debit 2020 Income Tax Expense 2021 Deferred Tax Liability Income Tax Payable (To record the adjustment for the decrease in the enacted tax rate.) Income Tax Expense Deferred Tax Liability Income Tax Payable (To record income taxes for 2021.) Income Tax Expense Deferred Tax Liability Income Tax Payable 2023 Income Tax Expense 000 00000 SUPPORT