Saturn Ltd$.$ began operations in $20$X$3.$ For the first six years of operations, the company had the following pre$-$tax net earnings $($loss$)$:

$$

Year Taxable Income Tax Rate

$20$X$3(200,000)25\%$

$20$X$41,200,00030\%$

$20$X$51,460,00030\%$

$20$X$6(4,320,000)30\%$

$20$X$7460,00035\%$

$20$X$81,000,00035\%$

There have been no temporary differences between pre$-$tax accounting income and taxable income. In all years, the probability of loss carryforward use was low.

Required:

For each year, prepare a journal entry or entries to record income tax expense $($recovery$).($If no entry is required for a particular transaction, select $"$No journal entry required" in the first account field.$)$