The scal year of Duchess County ends on December 31. Property taxes are due March 31 of

The fiscal year of Duchess County ends on December 31. Property taxes are due March 31 of the year in which they are levied.
1. Prepare journal entries (excluding budgetary and closing entries) to record the following property tax-related transactions in which the county engaged in 2014 and
2015.
a. On January 15, 2014, the county council levied property taxes of $170 million for the year ending December 31, 2014. Officials estimated that 1 percent would be uncollectible.
b. During 2014 it collected $120 million.
c. In January and February 2015, prior to preparing its 2014 financial statements, it collected an additional $45 million in 2014 taxes. It reclassified as delinquent the $5 million of 2014 taxes not yet collected.
d. In January 2015, the county levied property taxes of $190 million, of which officials estimated 1.1 percent would be uncollectible.
e. During the remainder of 2015 the county collected $2.5 million more in taxes relating to 2014, $160 million relating to 2015, and $1.9 million (in advance) applicable to 2016.
f. In December 2015 it wrote off $1 million of 2014 taxes that it determined would be uncollectible.
2. Suppose the county were to prepare government-wide statements and account for property taxes on a full accrual basis of accounting rather than the modified accrual basis. How would your entries differ? Explain.