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 20172020 are as follows:

	SERVICE REVENUE	COLLECTIONS	PRETAX ACCOUNTING INCOME
2017	$616,000	$581,000	$140,000
2018	700,000	710,000	205,000
2019	665,000	645,000	175,000
2020	650,000	675,000	155,000

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%.

Prepare the appropriate journal entry to record Alsup's 2018 income taxes, Alsups 2019 income taxes and Alsups 2020 income taxes