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 20152018 are as follows:

	Service Revenue			Collections			Pretax Accounting Income
2015	$	661,000		$	626,000		$	190,000
2016		750,000			760,000			255,000
2017		715,000			685,000			225,000
2018		700,000			720,000			205,000

Required:

1.	Prepare the appropriate journal entry to record Alsup's 2016 income taxes, Alsups 2017 income taxes and Alsups 2018 income taxes.