Vaughn Inc. reported the following pretax income (loss) and related tax rates during the years 2019-2022. 2019 2020 2021 Pretax Income (loss) Tax Rate $42,400 40% (195,000) 40% 245,000 20% 76,900 20% 2022 Pretax financial income (loss) and taxable income (loss) were the same for all years since Vaughn began business. The tax rates from 2019-2022 were enacted in 2019. (a) Your answer is partially correct. Prepare the journal entries for the years 2020-2022 to record income taxes payable (refundable), income tax expense (benefit), and the tax effects of the loss carryforward. Assume that Vaughn expects to realize the benefits of any loss carryforward in the year that immediately follows the loss year. (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.) Debit Credit Date Account Titles and Explanation 2020 Deferred Tax Asset 30720 Benefit Due to Loss Carryforward 30720 2021 Income Tax Expense 49000 Income Tax Payable 18280 Deferred Tax Asset 30720 2022 Income Tax Expense 15380 Income Tax Payable 15380 Prepare the portion of the income statement, starting with "Operating loss before income taxes," for 202 number eg.-45 or parentheses e.g. (45).) Vaughn Inc. Income Statement (Partial) For the Year Ended December 31, 2020 Operating Loss before Income Taxes Income Tax Benefit . $ Vaughn Inc. Income Statement (Partial) For the Year Ended December 31, 2021 Income Tax Expense Current $ Deferred Net Income/(Loss) $