Current Attempt in Progress In $2023,$ Splish Inc. reported pretax accounting income of $\backslash$$$133,300.$ In $2024,$ the company had a pretax accounting income of $\backslash$$$64,200$ In $2025,$ the company had pretax losses of $\backslash$$$216,700.$ The following year, the company's pretax accounting income was $\backslash$$$169,200.$ Income for tax purposes was the same as for accounting for all years. Splish's tax rate was $25\backslash \%$ for $2023$ and $2024,28\backslash \%$ for $2025$ and $26\backslash \%$ for $2026$ and subsequent years. The tax rates were all enacted by the beginning of $2023.$ Prepare the journal entries for the years $2023$ to $2026$ to record income taxes. Assume that Splish's policy is to carry back any tax losses first, and that at the end of $2025,$ the loss carryforward benefits are judged more likely than not to be realized in the future. Splish follows IFRS. $($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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

$($To record benefit from loss carryback$)$

$($To record deferred tax benefit from loss carryforward$)$

$($To record deferred tax expense$)$

$($To record current tax expense$)$