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 2015-2018 are as follows: 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 2016 income taxes, Alsup's 2017 income taxes and Alsup's 2018 income taxes