The pretax financial income (or loss) figures for Sheffield Company are as follows. Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 45% tax rate for 2021 and 2022 , and a 20% tax rate for the remaining years. Prepare the journal entries for the years 2022 to 2026 to record income tax expense and the effects of the net operating loss carrybacks and carryforwards assuming Sheffield Company uses the carryback provision. All income and losses relate to norma! operations. (in recording the benefits of a loss carryforward, assume that no valuation account is deemed necessary.) (List all debit entries before credit entries. Credit account titles are outomatically 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 2022 2023 2024 (To record loss carryback) 2024 (To record loss carryforward) 2025 2024 (To record loss carryforward) 2025 2026