The pretax financial income (or loss) figures for Skysong Company are as follows. 2015 $144,000 2016 225,000 2017 72,000 2018 (144,000 ) 2019 (342,000 ) 2020 108,000 2021 90,000 Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 45% tax rate for 2015 and 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 Skysong 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.)