Whispering Corporation had the following tax information.

Year		Taxable Income				Tax Rate		Taxes Paid
2015			$303,000			33%			$99,990
2016			326,000			28%			91,280
2017			393,000			28%			110,040

In 2018, Whispering suffered a net operating loss of $473,000, which it elected to carry back. The 2018 enacted tax rate is 27%. Prepare Whisperings entry to record the effect of the loss carryback. (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.)

Account Titles and Explanation	Debit	Credit