Use the information for Kyle Inc. given in BE18-15. Assume now that Kyle earns taxable income of $25,000 in 2015 and that at the end of 2015 there is still too much uncertainty to recognize a deferred tax asset. Prepare all the journal entries that are necessary at the end of 2015 assuming (a) that Kyle does not use a valuation allowance account, and (b) that Kyle does use a valuation allowance account.