The records of Morgan Corporation show the following income data for Year $1$ through Year $4.$ At the end of Year $1,$ the enacted tax rate was $35\%.$ During Year $2,$ the enacted tax rate was changed to $25\%,$ retroactive to the beginning of Year $2,$ and remains in e$$ect through Year $4.$

Year $1$ Year $2$ Year $3$ Year $4$

Pretax GAAP income $$58,000$ $$70,000$ $$80,000$ $$88,000$

Taxable income $$28,000$ $$80,000$ $$90,000$ $$98,000$

There is only one temporary di$$erence: At the end of Year $1,$ the company prepaid an expense of $$30,000,$ which will be amortized for GAAP purposes over the next three years $($straight line$)$; the full amount is included in Year $1$ for income tax purposes.

Provide the entry to record income taxes for Year $1$ through Year $4.$