Asup Consulting sometimes performs services for which it receives poyment at the conchivion of the engwineert, wo to sik monts purposes, revenue is reponed when fees ave colected. Service reverue, colections, movd pritur mocourting income for $2023-2026$ are as follow:

$\backslash$table$[[,$Service Reverut,Collectisha,Pretax Accpunting Incose$],[2623,\%684,2$ ee$,144$t$,264,5218,2e$

There are no differences between accounting income and taxable income other than the temporary differ 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 recelvable $2026.)$

Required:

to $3.$ Prepare the appropriate journal entries to record Alsup's $2024$ income taxes, $2025$ income taxes, Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first acco in whole dollars.

$1$ Record $2024$ income taxes.

$2$ Record $2025$ income taxes.

$3$ Record $2026$ income taxes.