Benton County includes an independent school district and two individually chartered towns within the County. Benton County$$s Treasurer assesses and collects property taxes on behalf of itself, the school district, and the towns. The County uses a tax collection custodial fund to record tax collections for the school district and towns. During the year ended December $31,2024,$ the following transactions took place:

The County levied taxes as follows:

Benton County General Fund $$23,700,000$

School District $10,500,000$

Towns $3,510,000$

Total $$37,710,000$

The property taxes levied in part $($a$)$ were collected.

The amounts collected were paid to the school district and towns.

Required:

a$1.$ Record the transactions in the books of the Benton County Tax Agency Fund.

$1.$ Record taxes receivable for other governments.

$2.$ Record tax received for other governments.

$3.$ Record entry for taxes payable due to specific government units.

$4.$ Record entry for cash payment to other government units.

a$2.$ Record the transactions in the books of the Benton County General Fund.

$1.$ Record current property tax receivables.

$2.$ Record current tax received in cash.

a$3.$ Record the transactions in the books of the Benton County Independent School District General Fund.

$1.$ Record the current property tax receivables.

$2.$ Record entry for cash collection of tax.