Windsor Corporation had the following tax information.

Year		Taxable Income		Tax Rate			Taxes Paid
2018		$390,000		35	%		$136,500
2019		422,500		30			126,750
2020		520,000		30			156,000

In 2021, Windsor suffered a net operating loss of $624,000, which it elected to carryback. The 2021 enacted tax rate is 29%. Prepare Windsors entry to record the effect of the loss carryback. (Credit account titles are automatically indented when the 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.)

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