X$-$ANO Company Reported following Data

$20212022$

Pre$-$Tax Financial Income $($OPI$),520000,450000$

Taxable Income $,540000$

Differences is determined Tax Depreciation is Excess Book Depreciation by $,20000$

This differences is temporary and will be reversed over two years $2022$ and $2023$ equally

Tax Rate for all years is $30\%$

Required:

$1-$Compute Taxable Income in $2022$

$2-$Prepare the Required Journal Entries in $2021$ and $2022$