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 $2023-2026$ 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 $25\%.$

$($Hint: You will find it helpful to prepare a schedule that shows the balances

in service revenue receivable at December $31,2023-2026.)$

Required:

to $3.$ Prepare the appropriate journal entries to record Alsup's $2024$

income taxes, $2025$ income taxes, and $2026$ income taxes.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal

entry required" in the first account field. Enter your answers in whole

dollars.