Part 2: Potter Consulting performs services for which it receives payment 60 days after completion of the consulting service. Potter recognizes revenue for financial accounting purposes when the work is performed; while Potter recognizes revenue for tax purposes when the cash is collected. Service revenue, collections and pre-tax accounting income for 2021, 2022, 2023 and 2024 are as follows: Year: Service revenue collections Accounting pre-tax income 2021 $660,000 $620,000 $ 186,000 2022 $778,000 $260,000 2023 $750,000 $710,000 $716,000 $702,000 $228,000 2024 $700,000 $200,000 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%. REQUIRED: Prepare Potter's journal entry for taxes in: A) 2022 B) 2023 C) 2024