Alsup Consulting performs services for which it receives payment at the conclusion of the engagement up to six months after services commence. Alsup recognizes 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

year service revenue collections pretax accounting income

2020 $672000 $632,000 $198,000

2021 $762,000 $790,000 $272,000

2022 $722,000 $714,000 $240,000

2023 $728,000 $732,000 $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%

Prepare the appropriate journal entries to record Alsup's 2021 income taxes, 2022 income taxes, and 2023 income taxes.