Recording and Reporting Multiple Temporary Differences

Cross Corporation provided the following reconciliation between taxable income and pretax GAAP income.

Depreciation adjustment results from a difference between the GAAP basis and tax basis of depreciable equipment.

Bad debt expense adjustment results from a difference between the GAAP basis and tax basis of net accounts receivable.

Deferred tax accounts have a zero balance at the start of Year $1.$ Tax rate is $25\%.$

Required

Journal Entries

a$.$ Record the income tax journal entry on December $31$ of Year $1.$

b$.$ Record the income tax journal entry on December $31$ of Year $2.$

c$.$ Record the income tax journal entry on December $31$ of Year $3.$

d$.$ Record the income tax journal entry on December $31$ of Year $4.$