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 2021 2022 2023 Service Revenue $660,000 750,000 710,000 716,000 Collections $620,000 778,000 702,000 720,000 Pretax Accounting Income $186,000 260,000 228,000 200,000 There are no differences between accoating income and taxable income other than the temporary difference described above. The enacted tax rate for each year is 25%. Required: 1. Prepare the appropriate journal entry to record Alsup's 2021 income taxes. 2. Prepare the appropriate journal entry to record Alsup's 2022 income taxes. 3. Prepare the appropriate journal entry 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.)