Alsup Consulting performs services for which it receives payment 60 days after completion of the consulting service. Alsup recognizes revenue for financial accounting purposes when the work is performed; while Alsop recognizes revenue for tax purposes when the cash is collected. Service revenue, collections, and pre-tax accounting income for 2021, 2022, 2023, and 2024 are as follows:

2021- Service Revenue = $660,000, Collections = $620,000, Accounting pre-tax income = $186,000

2022- Service Revenue = $750,000, Collections = $778,000, Accounting pre-tax income = $260,000

2023- Service Revenue = $710,000, Collections = $702,000, Accounting pre-tax income = $228,000

2024- Service Revenue = $716,000, Collections = $700,000, Accounting pre-tax income = $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%.

REQUIRED:

Prepare Alsup's journal entry for taxes in:

a) 2022

b) 2023

c) 2024