Problem 16: (10 points total) Use this information for parts A and B. In 2022, McGill Company reported pretax GAAP income of $400,000. During 2022. McGill had the following differences between GAAP and tax: . Recognized $150,000 installment sale revenue under GAAP in 2022. Starting in 2023, this revenue will be recognized for tax purposes in equal amounts over the next three years. Recognized $75,000 depreciation in 2022 for tax. Starting in 2023, GAAP depreciation is $15,000 per year for the next five years. Received $80,000 in unearned rent revenue in 2022. Rent will be earned in equal amounts in 2023 and 2024 The tax rate for 2022 is 35 percent and 40 percent thereafter. Part A: (5 Points) What journal entry does McGill record for taxes in 2022? Part B: (5 Points) Assuming that taxable income is $500,000 in 2023, what journal entry does McGill record for taxes in 2023