Problem $16-1($Static$)$ Single temporary difference originates each year for four years $[$LO$16-2]$

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:

$\backslash$table$[[,,,],[2023,$Service Revenue,Collections,Pretax Accounting$],[2024,$$$660,000,$$$620,000,$$$186,000$