hard · Financial Accounting

A firm has an NOL carryforward of $5,000,000. In the current year, it earns $2,000,000 of taxable income. The tax rate is 21%.

What is the entry to record the utilization of the NOL?

  1. Dr. Deferred Tax Asset $336,000, Cr. Income Tax Payable $336,000
  2. Dr. Income Tax Payable $420,000, Cr. Deferred Tax Asset $420,000
  3. Dr. Income Tax Expense $420,000, Cr. Deferred Tax Asset $420,000
  4. Dr. Income Tax Expense $420,000, Cr. Income Tax Payable $420,000

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