$420.$ Differences in Accounting for Property Taxes between the General Fund and Governmental Activities. $($LO$4-1)$ During the current year, the City of Plattsburgh recorded the following transactions related to its property taxes:

$1.$ Levied property taxes of $$6,600,000,$ of which $2$ percent is estimated to be uncollectible.

$2.$ Collected current property taxes amounting to $$5,975,000.$

$3.$ Collected $$53,000$ in delinquent taxes and $$4,800$ in interest and penalties on the delinquent taxes. These amounts had been recorded as Deferred Inflows of Resources in the prior year.

$4.$ Imposed penalties and interest in the amount of $$7,500$ but only expects to collect $$6,200$ of that amount.

$5.$ Reclassified uncollected taxes and interest and penalties as delinquent. These amounts are not expected to be collected within the first $60$ days of the following fiscal year.

Required

a$.$ Prepare journal entries to record the property tax transactions in the General Fund. $($Ignore all entries in the subsidiary ledgers.$)$

b$.$ Prepare journal entries to record the property tax transactions in the governmental activities journal.

c$.$ Prepare a schedule of the property tax revenue recognized during the current year in the General Fund and at the government$-$wide level. Explain any differences.