On $1$ January $20$X$4,$ Dart Incorporated commenced business operations. The following information is available to you:

$20$X$420$X$520$X$620$X$7$

Earnings $($loss$)$ before tax $ $108,000$ $ $(500,000)$ $ $145,000$ $ $165,000$

Tax rate $($enacted in each year$)37\%37\%33\%31\%$

Depreciation $($original cost of assets, $$1,200,000)60,00060,00060,00060,000$

Capital cost allowance $72,0000144,000134,000$

Rental revenue recognized$*72,000$

$*$There is a rent receivable account at the end of $20$X$4,$ because rent revenue was earned in $20$X$4$ but will not be collected until $20$X$6.$ This amount is not part of taxable income in $20$X$4,$ but will be taxable income in $20$X$6$ when it is collected.

Required:

Prepare journal entries to record tax for $20$X$4,20$X$5,20$X$6,$ and $20$X$7.$ Assume that the tax loss carryforward usage in $20$X$5$ is considered to be not probable but that in $20$X$6$ the balance of probability shifts and in $20$X$6$ the loss usage is considered to be probable.