The pretax financial income (or loss) figures for Jenny Spangler Company are as follows.

2009		$178,800
2010		263,100
2011		86,700
2012		(178,800	)
2013		(400,700	)
2014		131,500
2015		105,100

Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 35% tax rate for 2009 and 2010 and a 30% tax rate for the remaining years. Prepare the journal entries for the years 2011 to 2015 to record income tax expense and the effects of the net operating loss carrybacks and carryforwards assuming Jenny Spangler 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.)