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 20122015 are as follows:

	Service Revenue			Collections			Pretax Accounting Income
2012	$	718,000		$	698,000		$	270,000
2013		830,000			840,000			335,000
2014		795,000			775,000			305,000
2015		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, 20122015.)

Required:

1.

Prepare the appropriate journal entry to record Alsup's 2013 income taxes. (If no entry is required for an event, select "No journal entry required" in the first account field.)

2.

Prepare the appropriate journal entry to record Alsup's 2014 income taxes. (If no entry is required for an event, select "No journal entry required" in the first account field.)

3.	Prepare the appropriate journal entry to record Alsup's 2015 income taxes. (If no entry is required for an event, select "No journal entry required" in the first account field.)