The pretax financial income (or loss) figures for Dan Lynch Company are as follows. 2016 2017 2018 2019 2020 2021 250,000 80,000 (160.000) (180,000) 140,000 100,000 Pretax financial income for loss) and taxable income (loss) were the same for all years involved. Assume a 45% tax rate for 2016, and a 20% tax rate for the remaining years. Prepare the journal entries for the years 2017 to 2021 to record income tax expense and the effects of the net operating loss carrybacks and carryforwards assuming Dan Lynch Company uses the carryback provision. All income and losses relate to normal operations. (In recording the benefits of a loss carryforward, assume that no valuation account is deemed necessary) (Credit account tities are automatically indented when the 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 2017 Debit Credit 2018 2019 (To record loss carryback) 2019 (To record loss carryforward) 2020 2021