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: 2020 2023 2022 2023 Service Revenue $672,000 762.000 722,000 720,000 Collection $632,000 790,000 724.000 732,000 Pretax Accounting Income $190,000 272,000 240,000 212,000 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, 2020- 2023.) Required: 1. to 3. Prepare the appropriate journal entries to record Alsup's 2021 income taxes, 2022 income taxes and 2023 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 whole dollars.)