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Year Pretax Income (Loss) Tax Rate Date Account Titles and Explanation Debit Cre

ID: 2558633 • Letter: Y

Question

Year

Pretax Income
(Loss)

Tax Rate

Date

Account Titles and Explanation

Debit

Credit

SHOW LIST OF ACCOUNTS

LINK TO TEXT

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

(To record refund.)

(To record allowance.)

(To record income taxes.)

(To adjust allowance.)

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Windsor Inc. reports the following pretax income (loss) for both financial reporting purposes and tax purposes. (Assume the carryback provision is used for a net operating loss.)

Year

Pretax Income
(Loss)

Tax Rate

2015 $129,000 34 % 2016 84,000 34 % 2017 (264,000 ) 38 % 2018 236,000 38 %
The tax rates listed were all enacted by the beginning of 2015.

Explanation / Answer

Journal Entry Date Accounts Title Debit Credit 2015 Income Tax Expense ($129000*34%) $43,860.00 Income Tax Payable $43,860.00 To Record Income Tax Expense 2016 Income Tax Expense ($84000*34%) $28,560.00 Income Tax Payable $28,560.00 To Record Income Tax Expense 2017 Income Tax Refund Receivable $72,420.00 Deffered Tax Asset $19,380.00 Benefit due to Loss Carryback $72,420.00 Benefit due to Loss Carry Forward $19,380.00 To Record Loss Carryback and Forward 2018 Income Tax Expense $89,680.00 Income Tax Payable $70,300.00 Deferred Tax Asset $19,380.00 To Record Income Tax expense