Whispering WindsCorporation purchased equipment very late in 2020. Based on generous capital cost allowance rates provided in the Income Tax Act,Whispering WindsCorporation claimed CCA on its 2020 tax return but did not record any depreciationbecausethe equipment was being tested. This temporary difference will reverse and cause taxable amounts of $35,100in 2021, $36,300in 2022, and $44,300in 2023.Whispering Winds's accounting income for 2020 is $249,400and $209,400in each of 2021 and 2022, and the tax rate is30% for all years. There are no deferred tax accounts at the beginning of 2020.

-Prepare the journal entries to record income taxes for 2021 and 2022

-Prepare the income tax expense section of the income statement for 2021, beginning with the line "Income before income tax."

-Prepare the income tax expense section of the income statement for2022, beginning with the line "Income before income tax."

What trend do you notice in the amount of net income reported for 2021 and 2022 in part (d)?