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 20152018 are as follows:

Service RevenueCollectionsPretax Accounting Income 2015$718,000 $698,000 $270,000

2016 830,000 840,000 335,000

2017 795,000 775,000 305,000

2018 780,000 805,000 285,000

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 40%.

(Hint: You may find it helpful to prepare a schedule that shows the balances in service revenue receivable at December 31, 20152018.)

Required:

1.	Prepare the appropriate journal entry to record Alsup's 2016 income taxes, Alsups 2017 income taxes and Alsups 2018 income taxes. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.)
	Record 2016 income taxed Record 2017 income taxes Record 2018 income taxes