The pretax financial income (or loss) figures for Splish Brothers Company are as follows. Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 20% tax rate for all years. Prepare the journal entries for the years 2022 to 2026 to record income tax expense and the effects of the net operating loss carryforwards. All income and losses relate to normal 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 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. Record joumal entries in the order presented in the problem.) Account Titles and Explanation Debit: Credit Income Tax Expense Income Tax Payable \begin{tabular}{|l|} \hline 16600 \\ \hline \end{tabular} 2023 Deferred Tax Asset \begin{tabular}{||r|||||||} \hline 10600 \\ \hline \end{tabular} Income Tax Expense 2024 Deferred Tax Asset Income Tax Expense 2025 Deferred Tax Asset Income Tax Expense 7200 Income Tax Expense Deferred Tax Asset \begin{tabular}{|} \hline 600 \\ \hline \end{tabular} Income Tax Payable Income Tax Expense Income Tax Payable