Alsup Consulting sometimes performs services for which it receives payment at the conclusion of the engagement, up to six months after services commence. Alsup recognizes service revenue for financial reporting purposes when the services are performed. For tax purposes, revenue is reported when fees are collected. Service revenue, collections, and pretax accounting income for 20232026 are as follows: Service Revenue Collections Pretax Accounting Income 2023 $ 692,000 $ 652,000 $ 218,000 2024 782,000 810,000 292,000 2025 742,000 734,000 260,000 2026 748,000 752,000 232,000 There are no differences between accounting income and taxable income other than the temporary difference described above. The enacted tax rate for each year is 25%.

Required: 1. to 3. Prepare the appropriate journal entries to record Alsup's 2024 income taxes, 2025 income taxes, and 2026 income taxes. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars. (Hint: You will find it helpful to prepare a schedule that shows the balances in service revenue receivable at December 31, 20232026.)