Big Bear Sporting Goods opened in year 20x2. They reported sales revenue of 395,000 and expenses of $M5,00u. There areno permanet ortemporary differences, so the book loss and taxable loss will be the same Big Bear plans on carrying forward the net operating loss (NOL). Assuming a 32% tax rate, what is the necessary jornal entry in 20x2 to record the NOL carryforward? A Defered Tax Asset 126,400 Income Tax Benefit 126,400 B. Income Tax Refund Receivable 16,000 Income Tax Benefit 16,G00 C Deferred Tax Asset 16,000 Income Tax Benefrt 16,0E0 D. Income Tax Refund Receivable 126,400 Income Tax Benefit 126,400