please answer all 4 tables and then Prepare Journal

Entry for 2018 and 2019 :

Lyons Company deducts insurance expense of $225,000 for tax purposes in 2018 , but the expense is not yet recognized for accounting purposes. In 2019,2020, and 2021, no insurance expense will be deducted for tax purposes, but $75,000 of insurance expense will be reported for accounting purposes in each of these years. Lyons Company has a tax rate of 20% and income taxes payable of $180,000 at the end of 2018 . There were no deferred taxes at the beginning of 2018 . Income taxes payable for 2019 is $210,000. Prepare Journal Entry for 2018 Prepare Journal Entry for 2019