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 2020-2023 are as follows: 2020 2021 2022 2023 Service Revenue $716,000 806,000 766,000 772,000 Collections $676,000 834,000 758,000 776,000 Pretax Accounting Incone $242,000 316,000 284,000 256,000 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%. (Hint: You will find it helpful to prepare a schedule that shows the balances in service revenue receivable at December 31, 2020- 2023.)