The company incurred expenses in the amount of 400 thousand tenge. for scientific research in the current period, and this amount is reflected as an expense. The tax authorities only allow the deduction of these expenses over a 4-year period. In this period (2020), it is allowed to deduct only 100 thousand tenge. The remaining amount represents the tax base at the end of 2021 and this amount will be deducted in calculating taxable income over the next 3 years. The tax rate is 20%. Compile the correspondences of the accounts for 2021 and 2022.