tracking estimated tax while receiving payment

estimated-tax.journal

2017/8/8 () client1 | receive payment
    ; Externally, this is just a cheque deposit. In my accounts, all of the following happens:
    ;
    ; decrease client receivable. Unbalanced because using cash basis accounting which does not track invoices.
    (assets:business:receivable:client1:consulting)       $-1100
    ;
    ; receive reimbursement/prepayment for expenses. This is not revenue.
    assets:business:receivable:client1:expenses            $-100
    assets:business:bank:checking                           $100
    ;
    ; record revenue (gross income)
    revenues:business:client1                             $-1000
    ;
    ; estimate taxes incurred, 25% federal & 2% state
    liabilities:personal:tax:federal:2017                  $-250
    expenses:personal:tax:federal:2017                      $250
    liabilities:personal:tax:state:2017                     $-20
    expenses:personal:tax:state:2017                         $20
    ;
    ; save for estimated tax payment (in a virtual "envelope")
    assets:business:bank:checking:tax:2017                  $270
    ;
    ; receive post-tax net income
    assets:business:bank:checking                           $730