WileyPlus: Sunland Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. Year Pretax Income (Loss) Tax Rate 2023 $124,000 17% 2024 114,000 17% 2025 (216,000) 19% 2026 320,000 19% The tax rates listed were all enacted by the beginning of 2023. (a) Prepare the journal entries for the years 2023-2026 to record income tax expense (benefit) and income taxes payable (refundable) and the tax effects of the loss carryforward, assuming that at the end of 2025 the benefits of the loss carryforward are judged more likely than not to be realized in the future