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 2020-2023 are as follows:

	Service revenue	Collections	Pretax accounting income
2020	$660,000	$620,000	$186,000
2021	750.000	778,000	260,000
2022	710,000	702,000	228,000
2023	716,000	720,000	200,000

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%.

1. Prepare the appropriate journal entries to record Alsup's 2021 income taxes.
2. Prepare the appropriate journal entries to record Alsup's 2022 income taxes.
3. Prepare the appropriate journal entries to record Alsup's 2023 income taxes.

(Hint: You will find it helpful to prepare a schedule that shows the balances in service revenue receivable at December 31, 2020- 2023.)