The pretax financial income (or loss) figures for Tamarisk Company are as follows. 2015 2016 2017 2018 2019 2020 2021 $148,000 275,000 83,000 (148,000) (362,000) 115,000 104,000 Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 25% 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 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.) (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 o for the amounts.) Account Titles and Explanation Debit Credit 2017 Income Tax Expense 16600 Income Tax Payable 16600 2018 Income Tax Refund Receiv. 37000 Benefit Due to Loss Car FX 37000 2019 x Income Tax Refund Receiv. 16600 XE Benefit Due to Loss Car 16600 2020 Income Tax Expense 23000 Deferred Tax Asset 23000 2021 Income Tax Expense 20800 Deferred Tax Asset 20800