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	$ 668,000	$ 628,000	$ 194,000
2024	758,000	786,000	268,000
2025	718,000	710,000	236,000
2026	724,000	728,000	208,000

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%.

(Hint: You will find it helpful to prepare a schedule that shows the balances in service revenue receivable at December 31, 20232026.)

Required:

1. to 3. Prepare the appropriate journal entries to record Alsup's 2024 income taxes, 2025 income taxes, and 2026 income taxes.