Record the entry in loss year $208$ when the provision is not met.

Note: Lnter debits before credins.

$\backslash$table$[[$Date$,$General Joumal,Debit,Credit$],[208,$income tax receivable,,$],[,$income tax expense $($recovnry$),,],[,,,]]$

Petrilll Ltd$.$ had a taxable loss of $$3,600,000$ in $208$ and a further loss of $$140,000$ in $209.$ The tax rate in $208$ was $32\%$ and in $209,33\%.$ All rates are enacted in the year to which they pertain. In the three years before the losses, the company had the following taxable income and tax rates:

$\backslash$table$[[$Taxable income,$205,206,207$